Everything Koz says is true, but ...
The advantage of exporting versus moving the projects depends on the nature of the projects. If you have simple projects where all tracks start at time zero and have no label tracks, then exporting to WAV or AIF and then importing those into new projects would be fine. Safe and time-consuming.
Otherwise you'll want to move the projects themselves in order to preserve the stuff that will get lost when you export to WAV or AIF (tracks not starting at time zero, label tracks, gain and pan settings on the tracks, envelopes, etc).
Moving projects is fine, but there are things to watch out for:
1) Check your setting in Edit > Preferences, the "File Formats" tab, then under "When importing uncompressed audio files into Audacity". If "Read directly from original file (faster)" is checked,
and your project depends on imported uncompressed files (usually WAV or AIF) you have two choices:
[How would you know if your project depended on imported uncompressed files? If the option is set as above and at any time you imported a WAV or AIF into your project, the project depends on those imported files.]
a) Upgrade to 1.3.12 on the PC, open each project, then do File > Check Dependencies
http://manual.audacityteam.org/man/Dependencies_Dialog Click "Copy All Audio into Project (Safer)", then save the project under a new name. Copy these new 1.3.12 projects to the iMac. This would be my preferred method.
b) Export the individual tracks to WAV files and import them into new projects on the iMac.
2) You
must keep the .aup file and the _data folder together in the same folder. Don't just move the .aup files - move the _data folder
with the.aup file and put them in the same folder. My preferred method for accomplishing this is to create a folder and put the .aup file and the _data folder into that folder, then move that folder - this guarantees that the .aup file and the _data folder will stay together.
Will you have the option of having both machines running at the same time? If so, you could experiment with moving projects to the iMac and opening them there - if there are any problems you can go back to the PC and fix the problem using option 1a) or 1b) above.
If you are at all unsure of what all the above means, then export your existing Audacity projects as WAV files (one WAV file per track - using File > Export Multiple). Create a new folder to hold the exported tracks from each project. The exported files will be named according to the track names in the Audacity project.
Good luck, and welcome to Mac-land!
-- Bill