Epic released the Datasmith Exporter for Archicad versions 23 through 27 on November 20. With this release, AC 27 users can use the direct link functionality with Twinmotion, rather than relying on the one way FBX export.
https://www.twinmotion.com/en-US/plugins/archicad
One of the forum moderators
AC 27 USA and earlier • macOS Ventura 13.6.9, MacBook Pro M2 Max 12CPU/30GPU cores, 32GB