Does transcoding need a sound card?

Do I need a good sound card (or a sound card at all) to transcode my flac files into m4a files?
No. The software and mother board could care less if you have a sound card installed... only your ears require it... maybe.

What program do you intend to use for this transformation?

Does it work in reverse?
The best software I've located for this is NCH Switch Audio Converter Software.
NCH Switch Audio Converter.

It's quick and easy to use.
Thanks... got it. We'll see what it does with m4a or m4p.