First of all, there is widespread confusion regarding what an acronym is. An acronym is a word. It is neither an abbreviation, nor merely a set of initials; it must be pronounceable as a word. Thus, 'BBC' and 'HTML' are not acronyms. 'ASAP' is pronounced by some people as a two-syllable word and is, therefore, an acronym -- even though other people spell it out as A - S - A - P.
Regarding capitalisation, it simply depends on the spelling conventions of the local language. The acronym for the North Atlantic Treaty Organisation is always written NATO in America but Nato in the UK; the pronunciation is the same in both places.