No. You'd have to ignore Acts 1:1 which states first that it is a sequel to a prior account and secondly names Theophilus as the intended audience. That is the same person named in Luke 1:3.
Acts 1:1 The first account I composed, Theophilus, about all that Jesus began to do and teach,
Luk 1:1-4 Inasmuch as many have undertaken to compile an account of the things accomplished among us, just as they were handed down to us by those who from the beginning were eyewitnesses and servants of the word, Luk 1:3 it seemed fitting for me as well, having investigated everything carefully from the beginning, to write it out for you in consecutive order, most excellent Theophilus; Luk 1:4 so that you may know the exact truth about the things you have been taught.
