ACB is an archive format used in Persona 4 Golden, Persona Q, Persona Q2, Catherine Full Body, Persona 5 Dancing in Starlight, Persona 3 Dancing in Moonlight and Persona 5. It's always together with an AWB file and is used to store sound files
If an AWB file is accompanied by an ACB file, then AcbEditor.exe can be used to dump the contained AT9 or ADX files. Simply drag the ACB onto the EXE. To repack, drag the resulting folder onto the EXE. You can get it here.
You can batch extract AWB files using VGMToolbox.
Under VGMToolbox > Misc.Tools > Extraction Tools > Common Archives, choose CRI ACB/AWB Archive Extractor. Then, drag and drop ACB/AWB files. The contents will be dumped to a folder.
The AWB Unpacker/Repacker is able to extract and repack AWB files without an associated ACB file. Extraction can be done by dragging the AWB onto the AWB_unpacker.exe, but repacking must be done through the command line. It can be found here.