Do laundry, pay bills, file income taxes.
Okay, I'm done being facetious.
Good question, nonetheless. However, I think it bears defining it more clearly The thing is that Access is very versatile and scale well when designed correctly. For example, if we run into 2 GB limitation or a need to connect across WAN or better data security, we can just swap in a different backend and pesto a great front-end client! I've also had written an Access application that made use of web service, sending and receiving SOAP messages and processing upon them. Because Access VBA can access API and many other libraries, it's very easy to extend Access.
One long standing limitation was the problem of deployment - if it was required that there be a zero-install application... accessible via a web browser, we would be out of luck here. That's no longer the case as of Access 2010, not to mention other services that make use of Access on web (e.g. EQLData or AccessTables for example).
Next point would be to do with what are available off the shelves. I would sooner recommend, for instance, a payroll or tax software somewhere other than Access for simple reason that kind of application is widely well developed, has a team of accountants and develop backing (and clobbering up the one small guy easily). Furthermore, several of software can be also integrated with Access so for where there is a specific business process that's not addressed adequately, Access can come to rescue while leaving the rest of accounting to well, accounting software.
Another weak spot is where visual layout is a require. Suppose they want to be able to see a graphic layout with lot of drag'n'drop. That is probably easier to implement in a different development environment where one has more control over the elements. I suppose one could conceivably get away with it with some help of ActiveX and maybe a lot of VBA but I'm not sure this will pass cost/benefit analysis. I should also point out that there is no reason why it can't be done as a .DLL that can then allow Access to call it and thus leave the graphic lifting to that .DLL and concentrate on only the data changes in response to user's interaction.
So as you can see, it's always possible to use Access, very much especially when it is allowed to work in conjunction with other piece of software to do just about anything. Cross-platform compatibility is possibly the only point where it can't be used at all -- one would have to turn to FileMaker or OpenOffice Base. Even so, that's unlikely as typically when cross-platform compatibility is wanted, web-capable solution usually satisfy that requirement anyway.
I also suspect that Access becomes inappropriate when the front-end client has numerous specific requirements and a specific manner of processing data in where unbound forms is appropriate (e.g. using stored procedures exclusively and never interacting with tables directly for example). When a large % of forms are unbound, it's probably best done in other developmental environment. The selling point of Access is its RAD rather than the ability to fine-tune every possible dials on the board.
HTH.