pe_accordian.php

<?php if ( have_rows( 'pe_accordian_item' ) ) : ?>
				<?php while ( have_rows( 'pe_accordian_item' ) ) : the_row(); ?>
					<?php the_sub_field( 'pe_accordian_item_item_title' ); ?>
					<?php if ( have_rows( 'pe_accordian_item_item_content' ) ): ?>
						<?php while ( have_rows( 'pe_accordian_item_item_content' ) ) : the_row(); ?>
							<?php if ( get_row_layout() == '100%' ) : ?>
								<?php the_sub_field( 'pe_accordian_item_content_100_wide' ); ?>
							<?php elseif ( get_row_layout() == '50%' ) : ?>
								<?php the_sub_field( 'pe_accordian_item_content_50_wide' ); ?>
							<?php elseif ( get_row_layout() == '33%' ) : ?>
								<?php the_sub_field( 'pe_accordian_item_content_33_wide' ); ?>
							<?php endif; ?>
						<?php endwhile; ?>
					<?php else: ?>
						<?php // no layouts found ?>
					<?php endif; ?>
				<?php endwhile; ?>
			<?php else : ?>
				<?php // no rows found ?>
			<?php endif; ?>