If you are attempting to access a Windows 7, Windows 8, Vista or Server 2008 computer,
you may get the" Access Denied - Failed to connect to ADMIN$ share" error , even when supplying the appropriate local user credentials that have Administrator access.
If the target computer is not a member of a Windows 2003 or later Domain then this is most likely because the target system has Remote UAC enabled. Remote UAC prevents local administrative accounts from accessing ADMIN$.
(more appropriately Remote UAC prevents local accounts from running in an elevated mode when connecting from the network).
If you need to be able to access the ADMIN$ using a local account then you will need to disable Remote UAC.
You can accomplish this by editing the registry.
Assuming you have all your other ducks in a row (Firewall exceptions, appropriate credentials of local administrative user, etc)
then you just need to add a quick entry in the registry of the target computer.
In the registry, navigate to HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\Policies\System.
Create a DWORD value called LocalAccountTokenFilterPolicy and assign it a value of 1.
A reboot will be necessary (actually you can just restart the Server service but a reboot is ideal).
You can Apply this Settings running in Administrator Command:
reg add HKLM\SOFTWARE\MICROSOFT\WINDOWS\CURRENTVERSION\POLICIES\SYSTEM /V LocalAccountTokenFilterPolicy /t REG_DWORD /d 1