According to MSDN accessibility guidelines from http://msdn2.microsoft.com/en-us/library/bb545462.aspx
Dialog box access keys
* Whenever possible, assign unique access keys to all interactive controls or their labels. Read-only text boxes are interactive controls (because users can scroll them and copy text), so they benefit from access keys. Don't assign access keys to:
o OK, Cancel, and Close buttons. Enter and Esc are used for their access keys. However, always assign an access key to a control that means OK or Cancel, but has a different label.