The date of composition was probably in the early sixties, 60-62 A.D. In view of his emphases Luke probably would have mentioned several important events had they occurred by the time he wrote. These include the destruction of Jerusalem in 70 A.D., Paul's death in 68 A.D., and the Neronian persecution of Christians that began in 64 A.D.
We do not know for sure where Luke was when he wrote Acts. Perhaps he composed it over a period of years drawing on various sources and then put it into its final form in Rome where Paul was in confinement for two years (28:30-31; 60-62 A.D.).
"Fortunately the intelligibility and value of the book are largely independent of a knowledge of the precise situation in which it was written. While the finer points of the interpretation of Acts can still cause intense discussion among scholars, the essential themes of the book are basically clear and simple."4
