First of all, insert/delete/modify SQL statements don't ever have a WHERE condition in them. WHERE conditions are used with SELECT statements to filter out data.
Second, you don't actually need to use any SQL if you're using Access (although I wouldn't use it for a forum personally.)
In Access, when you define tables, you can set a Default value for any field in the table in the Design View (look at the bottom of the table design view screen...you'll see options for the various fields.
Add the following to the Default value of your date field:
=Date()
And the following to the Default value of your time field:
=Time()
And you're done. It will automatically insert the current Date and Time any time you insert a new record.