An .accde file is a “locked-down” version of the original .accdb file. If the .accdb file contains any VBA code, only the compiled code is included in the .accde file. As a result, VBA code cannot be viewed or modified by the user. Also, users working with .accde files cann’t make design changes to forms or reports.
Publishing any compiled database (.accde, .ade and .mde) isn’t supported.
Default SharePoint Permission Levels and Access Services Actions: SharePoint includes five permission levels by default. You can customize permissions available in these permission levels, or you can create new permission levels that contain specific permissions. Thes’re: Limited Access, Read, Contribute, Design and Full Control.
Here’s a table that shows mapping between default SharePoint permission levels and Access Services actions.
Any user with permissions to site (reader/contributor/designer) can view/change the objects in design view (forms/reports/macros/code) but ONLY designers can commit changes back to server. If you require compiling your code you should continue to use ACCDE’s.