Access uses SQL. What do you mean by "SQL backend"? Do you mean port Access to a server-based database like MySQL or SQL Server, to connect to a web front end?
Porting the schema (tables) would be pretty easy. However, the forms and reports would all have to be redeveloped from scratch. Without seeing your database, I would estimate an hour of work for each form and report, that's 200 hours, at let's say $75/hour, so $15,000 would be my rough order-of-magnitude estimate. That includes minimal design since they are already developed, but includes a lot of requirements definition to understand what everything is supposed to do, setting up a development environment, coding, testing, user acceptance testing.