Answering this question requires us to take glass as a reference material. The reason why glass is the starting point to compare and define which material is better, is that glass is the transparent architectural material par excellence.
The impact resistance of polycarbonate is almost 100 times greater than the resistance of acrylic, with respect to glass.
The passage of sunlight is greater in acrylic than in polycarbonate, with the disadvantage of having less protection against UV rays.
The maximum operating temperature for polycarbonate (overcoming safety factors) is above 100 °C. That of acrylic is around 90 °C.
The rigidity of polycarbonate is lower than that of acrylic. This factor can represent an advantage if the project requires curved sheets.
The chemical resistance of acrylic is inferior compared to polycarbonate.
All of the above makes the answer to which material is better depend on the project being executed. For exteriors, considering resistance and protection as a priority, polycarbonate is the best option. For interiors or areas that are not at risk of receiving too much sunlight or impacts from foreign objects, acrylic is a good option, cheaper than glass and polycarbonate, depending on the thickness selected.