Ok here's how it goes...
1) Go to VIVMagic and click on the WinRAR icon, this extracts the xplayer.viv file. There's only 2 icons, the WinRAR icon is the one on the left.
2) Browse for your xplayer.viv file. I'm sure you know where that is.
3) Once it's completed extracting all *.viv files go to your NBA Live directory and then /render/xplayer folder. This is where all the player *.viv files are extracted to.
4) Now simply unzip the file or place that *.acc file you got and place it in that directory. You will have to overwrite any existing file.
5) Go back to VIVMagic and click on the WinZIP icon, which of course is the one on the right. Go to your /render/xplayer folder and you will see this file called xplayer.idx. This is what's used to zip up all the player *.viv files (including my patch) back into xplayer.viv.
6) Once it finishes, you're all set! Oh and by the way, this process makes a backup of your original xplayer.viv file. I should say a backup of the xplayer.viv file before you added my patch.
7) Load the game and you should be able to see the updates!