I don't understand the question. If you connect to your SQL Server using ODBC linked tables, you'll get what you asked for, i.e., your existing Jet/ACE SQL will work just fine with the SQL Server, because Jet/ACE handles the conversion from Jet/ACE SQL to T-SQL for you.
This is the standard way to upsize, and I can guarantee you that it works.
Now, that said, you'll often run into parts of your app that end up being very slow when you do this, and you'll then need to revise those parts of the app to work more efficiently with the SQL Server. That often entails moving all or part of the offending data retrieval server-side via any of the many options available there (passthrough queries within Access, server-side views that can be used as linked tables, and stored procedures, which are complicated in what you can do with them within Access).
What gets moved server-side will have to have all Access-specific aspects removed, but that mostly entails just using a server-side view without all that, and then using the view in Access and layering the Access-specific stuff on top that way.
But it all depends on the specifics of each problem you're trying to solve. In general, nothing should break at all just because you've converted to SQL Server accessed via ODBC linked tables. That doesn't mean it will be fast, just that it won't break.