I assume you're using Access 2007. If you are, there are two options when you move the data to SQL-Server:
A) Convert to adp
Conversion to ADP requires you to change the DAO code to ADO code, which is another, slightly different database-library. Depending on the amount of code you have in your application, this can be a big thing in itself.
More important however, are the issues with some new Access 2007 features, that are NOT AVAILBALE when using an ADP. Microsoft already stated this will NOT improve with Access 2010. (An Example is the new ControlSource-Property for Image-Controls. It will be there in an ADP but it doesn't work!) If you want to use these, go with B)
B) convert to accdb with linked tables
This will let you stay with DAO, conversion is mostly automatic and will grant you almost all features. Some complex queries may still need to be fixed, since Access can't get the same detailed information about your tables/queries when they reside on SQLServer.
The only new thing you may have to worry about, and only if you are distributing the application to end-users, are DSN-less connections or DSN-less linked tables, since creating the ODBC DSN on each end-user-machine requires admin privileges. But there are plenty of examples for this on the net.