Yes, If your theme or plugin is premium (is not free) then you are allowed to include the ACF PRO plugin within your theme or plugin.
If your theme or plugin is free, you are restricted to including only the free version of ACF. You can learn more about including ACF here.
Please note that the license key must never be distributed in any way within a theme or plugin. This also works to your advantage as it prevents the customer of your plugin or theme updating the ACF PRO plugin and causing potential code related issues.