An acronym is:
An abbreviation formed by (usually initial) letters taken from a word or series of words, that is itself pronounced as a word, such as RAM, radar, or scuba; sometimes contrasted with initialism.
An initialism is:
A term formed from the initial letter or letters of several words or parts of words, but which is itself pronounced letter by letter.
If I pronounce an initialism, as a word, and not just as letters, does that 'make' it an acronym?