Acl\Adapter\Memory

$acl = new \Phalcon\Acl\Adapter\Memory();

$acl->setDefaultAction(Phalcon\Acl::DENY);

//Register roles
$roles = array(
    'users' => new \Phalcon\Acl\Role('Users'),
    'guests' => new \Phalcon\Acl\Role('Guests')
);
foreach ($roles as $role) {
    $acl->addRole($role);
}

//Private area resources
$privateResources = array(
    'companies' => array('index', 'search', 'new', 'edit', 'save', 'create', 'delete'),
    'products' => array('index', 'search', 'new', 'edit', 'save', 'create', 'delete'),
    'invoices' => array('index', 'profile')
);
foreach ($privateResources as $resource => $actions) {
    $acl->addResource(new Phalcon\Acl\Resource($resource), $actions);
}

//Public area resources
$publicResources = array(
    'index' => array('index'),
    'about' => array('index'),
    'session' => array('index', 'register', 'start', 'end'),
    'contact' => array('index', 'send')
);
foreach ($publicResources as $resource => $actions) {
    $acl->addResource(new Phalcon\Acl\Resource($resource), $actions);
}

//Grant access to public areas to both users and guests
foreach ($roles as $role){
    foreach ($publicResources as $resource => $actions) {
            $acl->allow($role->getName(), $resource, '*');
    }
}

//Grant access to private area to role Users
foreach ($privateResources as $resource => $actions) {
            foreach ($actions as $action) {
            $acl->allow('Users', $resource, $action);
    }
}

$acl->addRole(new Phalcon\Acl\Role('administrator'), 'consultant');
    $acl->addRole('administrator', 'consultant');

//Add a resource to the the list allowing access to an action
 $acl->addResource(new Phalcon\Acl\Resource('customers'), 'search');
 $acl->addResource('customers', 'search');

 //Add a resource  with an access list
 $acl->addResource(new Phalcon\Acl\Resource('customers'), array('create', 'search'));
 $acl->addResource('customers', array('create', 'search'));

//Allow access to guests to search on customers
 $acl->allow('guests', 'customers', 'search');

 //Allow access to guests to search or create on customers
 $acl->allow('guests', 'customers', array('search', 'create'));

 //Allow access to any role to browse on products
 $acl->allow('*', 'products', 'browse');

 //Allow access to any role to browse on any resource
 $acl->allow('*', '*', 'browse');

//Deny access to guests to search on customers
 $acl->deny('guests', 'customers', 'search');

 //Deny access to guests to search or create on customers
 $acl->deny('guests', 'customers', array('search', 'create'));

 //Deny access to any role to browse on products
 $acl->deny('*', 'products', 'browse');

 //Deny access to any role to browse on any resource
 $acl->deny('*', '*', 'browse');

//Does andres have access to the customers resource to create?
 $acl->isAllowed('andres', 'Products', 'create');

 //Do guests have access to any resource to edit?
 $acl->isAllowed('guests', '*', 'edit');