Like so many others in math and science,
this question raises many other questions.
A few of them are:
-- What does "the following" mean ?
-- What does "accerlation" mean ?
and
-- What are the answer choices ?
==> (any unit of length) divided by (any unit of time x any unit of time)
is a unit of acceleration.
==> (any unit of speed) divided by (any unit of time)
is also a unit of acceleration.