Since there is no setfacl on Mac OS X, there is no getfacl either, so ACLs are instead queried by the special option -e of ls

ls -lae

Doc: https://www.thomaskeller.biz/blog/2011/06/04/acls-on-mac-os-x/
https://docs.microsoft.com/en-us/troubleshoot/windows-server/identity/security-identifiers-in-windows