To reproduce your error, I've written the following code, which works just fine with Internet Explorer 8.0:
<script type="text/javascript">
$(document).ready(function(){
var row = $('#row');
var inp = row.find('[name="ACCCHB_CDARM"]');
inp.attr("name","NewName");
alert(inp.attr("name"));
});
</script>
<div id="row">
<input type="checkbox" name="ACCCHB_CDARM" />
</div>
NewValue is alerted after changing the name attribute to NewValue.
It looks like that on older versions of Internet Explorer, the name attribute couldn't be changed dynamically (the post dates back from the year 2005). The current MSDN documentation for name states the following:
Microsoft JScript allows the name to
be changed at run time
Further down in the documentation, where some examples are shown on how to dynamically change the name attribute you'll find the following line:
This feature requires Windows Internet Explorer 7 or later
To bring my answer to the point, it looks like you're using an older version of Internet Explorer.