In general, you need brackets only around a name that contains spaces, special characters, or that is the same as a reserved word (such as Date or Name). However, it never hurts to put brackets around a name. You never put brackets around an object reference -- and "Me" is a shorthand object reference to the form in which this code is running. So, the following are OK:
The following are not ok:
John Viescas, author
"Microsoft Office Access 2003 Inside Out"
"Running Microsoft Access 2000"
"SQL Queries for Mere Mortals"