The answer to your question would be that the statement is false because NBA is an acronym not an acronymic sentence.
On the one hand, an acronym is an abbreviation formed from the initial letters of other words and pronounced as a word. On the other hand, the term acronymic sentence refers to a strategy that is useful to remember information in any order or a in a particular order. For example, "my (Mercury) very (Venus) earthus (Earth) mother (Mars) just (Jupiter) served (Saturn) us (Uranus) nine (Neptune) pizzas (Pluto)" is an acronymic sentence used to remember the order of planets around the sun, from closest to farthest.