Naming Conventions for Database Objects
In Level Two of LNC, tags are required for all Access (and Jet) database objects listed in Tables B.1 and B. 2. Level One also recommends that you place tags on every object name but recognizes that non-developers may prefer to save time, effort, and complexity by leaving tags off objects where the context is obvious while viewing the Database window. Thus, Level One users are required only to place the qry tag on queries to differentiate them from tables in any combined lists, such as the Choose the Table or Query... combo box in Form and Report wizards. Placing tags on the other objects listed is recommended, but optional.
It can be difficult to propagate name changes throughout a database, so ...