I just bought the pro version of the plugin, and I am also having the same issue on a local installation with paths not pulling in JS and CSS when the plugin is included in a theme directory, not as a plugin.
I see that there are a few path settings at the top of acf.php, but I’m not sure if I should be changing these or not:
Any ideas?
// urls
'basename' => plugin_basename( __FILE__ ),
'path' => plugin_dir_path( __FILE__ ),
'dir' => plugin_dir_url( __FILE__ ),