I started using Acourate about 7 years ago. Back then I used an Intel i7-6700, no GPU, and 16GB RAM, built into a Micro-ATX board and passively cooled. It was more than enough to run Acourate. Playback was a different story, particularly as I was running 8 convolution channels with very long taps as well as upsampling everything. To give you an idea, my i7-6700 was running at 50-60% CPU usage just running two programs - JRiver and Acourate Convolver.
A year ago I updated my PC with an i7-9700. It currently sits at about 10% CPU usage with temps of 55-60C, still passively cooled, and running 8 channels of convolution. If your needs are less demanding than mine (e.g. if you only run 2 channels) then you should be fine even with a relatively low end PC.