Yes they can be the same. The Requirements Traceability Matrix track requirements at an attribute level of a product to ensure that each requirement satisfy stakeholders' approved requirements specified in the Requirements Documentation.
Are "acceptance criteria" mentioned in the PMBOK (pg. 149) for the requirements traceability matrix specific to requirements or are they the same acceptance criteria found in the project scope statement?
Training for Project Management Professional (PMP)®, PMI Agile Certified Practitioner (PMI-ACP)®, and Certified Associate in Project Management (CAPM)®