I recently released a plugin onto the WordPress.org repository, called ACF 5 Json Storage. It’s a very simple plugin, based on a couple of code snippets which I include when using Advanced Custom Fields on client projects.
Advanced Custom Fields has a great feature where it will save your custom field groups to individual JSON files, which you can then move between sites or across development environments using the ‘Sync’ function.
This is a great advancement, as it means you can quickly and easily move field groups between sites. My only problem with it is that ACF will by default store these JSON files in your theme folder.
Thats where my plugin comes in. It filters the ACF save and load points, and moves the JSON files into the plugin folder. This means there is no theme dependency, you can install and activate a new theme without any impact to your ACF JSON storage.