If you want to switch on the Trace log for MSAccess linked tables to SQL Server then set the following registry key to 1. If you can't see the key then create a new REG_DWORD key and set the value to 1. The log file will be called sqlout.txt and it will be produced in the Default database folder as indicated in MSAccess Tools->Options->General->Default database folder.

[HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Jet\4.0\Engines\ODBC] TraceSQLMode

Hope this helps! Also don't forget to switch it off when you don't need it.