Unable to filter stylesheet_directory

Hi,
We have a plugin which use the stylesheet_directory filter to return different path for a given theme. When ACF is active we are unable to use this filter.

function get_stylesheet_directory() {
	global $wp_stylesheet_path;

	if ( null === $wp_stylesheet_path ) {
	
		....

		$wp_stylesheet_path = $stylesheet_dir;
	}

	return $wp_stylesheet_path;
}

When you call get_stylesheet_directory() the return value is cached in the global variable. As ACF calls this function before the plugins_loaded action, we are unable to filter it.

Test code:

add_action('plugins_loaded', function(){
    add_filter('stylesheet_directory', function ($stylesheet_dir, $stylesheet) {

        return '/test/path/to/aaa';
    }, 10, 2);

    var_dump('Output', get_stylesheet_directory());

    exit;
});

Expected output for get_stylesheet_directory() call: /test/path/to/aaa

Wrong output: /path/wp-content/themes/twentytwentyfour

Call stack:

#0  get_stylesheet_directory() called at [/path/wp-content/plugins/advanced-custom-fields/includes/local-json.php:31]
#1  ACF_Local_JSON->__construct() called at [/path/wp-content/plugins/advanced-custom-fields/includes/acf-utility-functions.php:23]
#2  acf_new_instance(ACF_Local_JSON) called at [/path/wp-content/plugins/advanced-custom-fields/includes/local-json.php:514]
#3  include_once(/path/wp-content/plugins/advanced-custom-fields/includes/local-json.php) called at [/path/wp-content/plugins/advanced-custom-fields/includes/acf-utility-functions.php:154]
#4  acf_include(includes/local-json.php) called at [/path/wp-content/plugins/advanced-custom-fields/acf.php:175]
#5  ACF->initialize() called at [/path/wp-content/plugins/advanced-custom-fields/acf.php:778]
#6  acf() called at [/path/wp-content/plugins/advanced-custom-fields/acf.php:784]
#7  include_once(/path/wp-content/plugins/advanced-custom-fields/acf.php) called at [/path/wp-settings.php:473]
#8  require_once(/path/wp-settings.php) called at [/path/wp-config.php:96]
#9  require_once(/path/wp-config.php) called at [/path/wp-load.php:50]
#10 require_once(/path/wp-load.php) called at [/path/wp-admin/admin.php:34]
#11 require_once(/path/wp-admin/admin.php) called at [/path/wp-admin/plugins.php:10]

#0  get_stylesheet_directory() called at [/path/wp-content/plugins/advanced-custom-fields/includes/local-json.php:32]
#1  ACF_Local_JSON->__construct() called at [/path/wp-content/plugins/advanced-custom-fields/includes/acf-utility-functions.php:23]
#2  acf_new_instance(ACF_Local_JSON) called at [/path/wp-content/plugins/advanced-custom-fields/includes/local-json.php:514]
#3  include_once(/path/wp-content/plugins/advanced-custom-fields/includes/local-json.php) called at [/path/wp-content/plugins/advanced-custom-fields/includes/acf-utility-functions.php:154]
#4  acf_include(includes/local-json.php) called at [/path/wp-content/plugins/advanced-custom-fields/acf.php:175]
#5  ACF->initialize() called at [/path/wp-content/plugins/advanced-custom-fields/acf.php:778]
#6  acf() called at [/path/wp-content/plugins/advanced-custom-fields/acf.php:784]
#7  include_once(/path/wp-content/plugins/advanced-custom-fields/acf.php) called at [/path/wp-settings.php:473]
#8  require_once(/path/wp-settings.php) called at [/path/wp-config.php:96]
#9  require_once(/path/wp-config.php) called at [/path/wp-load.php:50]
#10 require_once(/path/wp-load.php) called at [/path/wp-admin/admin.php:34]
#11 require_once(/path/wp-admin/admin.php) called at [/path/wp-admin/plugins.php:10]


plugins_loaded action happens here ->

string(78) "/path/wp-content/themes/twentytwentyfour"