anna
changing primary keys from lower to upper case wont matter as access ignores case, so thats not a problem. changing the value of a (keyed) text field is more significant, as any linked records would need updating also - which is ok if you use cascading updates, but personally i would prefer not to be changing keys everywhere
the fact that you are needing to change the keys indicates that this may happen?
the best procedure is to have a numeric key (autonumber) to act as the "true" key for the file, in which case the account number or whatever the text field represents can be changed to whatever you want
as a beneficial side effect, numeric keys work quicker than strings
if its not too late, i would consider this