I have to agree with A+c on this one, if the situation was a real failure, however in terms of IR training it is important to remember the spirit of the test i.e the airfield wx is out of limits, hence the go-around.
In theory, the DA(H) is the hieght at which you should make the decision -land or otherwise, not necessarily a "visual height" because of the type of appoach you may be flying.
If by ACA(H) you have not met the criteria to land i.e clear r/w, permission, etc. then you must go-around.
The ACA for a particular airfield, or a/c is designed to allow a safe go-around in the dirty config, followed by a clean up and climb.
Provided you have made taken the actions to go-around, i.e wheel back, pwr, foot etc., it is permissible to sink below your nominated heights.I don't advise last minute decisions at ACA, if your heavy, dirty and in an old tub, it will struggle to go-around at ACA and the last thing through your mind will be your ankles!