You can use an acf/load_field filter https://www.advancedcustomfields.com/resources/acf-load_field/. The choices of a checkbox field work the same as the choice for a select field https://www.advancedcustomfields.com/resources/dynamically-populate-a-select-fields-choices/.
You can either hard code the choices in the filter or you could create an options page that let’s you set them and then load the choices from there.
