To reproduce this bug, do the following:
1) Create a Field Group which has the location rule of Users of type Subscriber.
2) Add a single demo field to the group.
3) Browse to Admin->Users->Add New. The field does not appear.
If you change the location rule of the group to All users, the fields will appear on the Add New form.
Marc
ACF v4.4.3 w/ WP 4.3
I don’t know if this is a bug or not, or it’s just the way ACF4 works. I can confirm that it does work this way. I’ll mark this thread for the developers attention.