It seems to be common knowledge that $\mathsf{ACA}_0$ can be finitely axiomatized, see for example
Can a finite axiomatization of PA be expressed in a finitely axiomatizable first order set theory?
However, I cannot seem to find a reference where $\mathsf{ACA}_0$ is given explicitly with the finite list of axioms. It is always defined as an extension of $\mathsf{PA}$ which already has an infinite axiom scheme.
Is there some reference giving the finite axiom list explicitly or is the above result of finite axiomatizability a non-constructive existential statement?
I hope this is the right place to ask for references. Delete this and PM/Mail me if not.