Controls whether the access control list (ACL) is displayed for
    each file. By default, the DIRECTORY command does not display
    the ACL for each file. Access control entries (ACEs) that were
    created with the hidden option are displayed only if the SECURITY
    privilege is turned on. The /ACL qualifier overrides the /COLUMNS
    qualifier.

    For further information, see the VSI OpenVMS Guide to System
    Security.