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).