What is Exact Audio Copy (EAC)?
Exact Audio Copy is software for extracting audio from CDs. It is a ripping application, not an audio codec or file format.
What EAC actually does
An audio CD stores digital audio in CD-DA form. EAC reads that audio from the disc and is designed around accurate extraction, including strategies for handling difficult reads and checking results.
A typical EAC workflow
Does EAC determine the final codec quality?
EAC's extraction process and the encoder's compression settings are different stages. Accurate ripping matters because the encoder should receive correct source audio. The final lossy bitrate or codec behaviour is then determined by the encoder and its settings.
Why EAC mentions encoders
EAC can pass extracted audio to external software. A common example is LAME for MP3 encoding. This integration can make the two programs feel like one system, but they still perform different jobs.
Common confusion
It can create files using codecs because it can call encoders, but EAC itself is the ripping application.
Ripping means extracting media from its source. Compression may happen afterward.