If, by current folder, you mean the current folder open in Finder, then this will retrieve all .acr files in that folder and its parents folder, then move them to the Trash:
tell application "Finder" to ¬
tell front Finder window to if exists then
set f to (every file of its target ¬
whose name extension is "acr") as alias list
set g to (every file of its target's container ¬
whose name extension is "acr") as alias list
delete f & g
end if
If you are actually meaning to implement path to me as you've done in your snippet, then the problem lies in that both folder of... and container of... essentially mean the same thing, therefore both lines of code are looking for files in the same directory: namely, the directory where your script lives, if you're running it from inside Script Editor.
Here's the fix:
tell application "Finder"
set f to every file ¬
of folder ¬
of (path to me) ¬
whose name extension is "acr"
set g to every file ¬
of container ¬
of folder ¬
of (path to me) ¬
whose name extension is "acr"
delete f & g
end tell