This will also work
SELECT
IIf(CountOfId = 0, "Id", "") & IIf(CountOfFirstName = 0, ", FirstName", "") & IIf(CountOfSurName = 0, ", SurName", "") & IIf(CountOfAddress = 0, ", Address", "") & IIf(CountOfCity = 0, ", City", "") & IIf(CountOfEmail = 0, ", Email", "") AS empty_columns
FROM (...