ACP is just a new interface that enables modelling the composite material much easier than APDL interface, however, after you complete the model in ACP, the model is going to be translated in such that APDL understands and solves it. The final result and accuracy will be the same.
ACP offers a suitable interface to handle the many variables involved in the analysis of composite laminated materials, as well as easy figure out of information flow in a tree structure and easy interaction with other ANSYS workbench modules.