“A person authorized by the Vedic scriptures to be Spiritual Master, who perfectly understands all the scriptural rules and puts them into practice himself and teaches them to his students is called a real Guru, and is also called an Acarya.”
acinoti yah sastrartham acare sthapayaty api
svayam acarate yasmad acaryas tena kirtitah
[Vayu Purana, KBS0044]