list module validating group policy

I would like a targeting where I can prevent certain groups from listing modules,
The reason for not doing it by ACL is:
example.
I have bills. with opportunities and documents.
the account is restricted. my user only sees the ones assigned to it.
however:
I want it when he opens the account … see account opportunities. even if they are not assigned to it.
but I want to prohibit it from being able to access url opportunities for example. and list all the opportunities.

he can see any account opportunities if the account is linked.
but out of the bill. it can not list.

I thought I’d see if I got an IF (URL MODULE MAIN == LOGED USER ON SPECIFIC GROUP) REDIRECT
I do not know where to deal with and how to check acl on each module listing.