what other option they have not using msaccess front end?
1. Any .NET front-end (written in C#, VB
("Visual Fred"), or any programming language having a .NET version).
2. A front-end developed in C++.
3. A front-end developed in any language that can connect to a SQL Server using either COM+, managed code (.NET) or ODBC.
As you can see, the choice is wide. The real question is: why would you discard something that works (at least at suppose it does) and start a new expensive, time-consuming project?
And also: Since when do accountants decide what's the best programming environment and language for a project?
Sutor, ne ultra crepidam.