If using ImageViewerControl, JPEGVideoSource or BitmapVideoSource, JPEGLiveSource or BitmapLiveSource you will automatically be using the Hardware Acceleration as does the Smart Client in general. Make sure to use the newest MIP SDK and Smart Client for the best support.
If you can see that the Smart Client uses hardware acceleration on its camera views (use diagnostics overlay to tell) so will you plugin if using the above mentioned classes.