Mosquito update 4.1 - ACL messages in logs

I am a little confused on step 3, what is the name of the file for this below?
user mqtt_user
topic #
user homeassistant
topic #

Or is this need to be in the config?

The name of the file is: accesscontrollist (no file extension).

It goes in: /share/mosquitto/

Inside the accesscontrollist file add these lines:

user mqtt_user  # <- this is my mqtt user, replace with yours. 
topic #
user homeassistant
topic #