Windows cannot access the file gpt.ini

This error usually indicates that the user or computer does not have the appropriate permissions to access the GPO or or GPO has been corrupted/deleted.

Default permissions:
Authenticate Users – Read & Apply Group Policy
Creator Owner – Special permission
Domain Admins – Full Control & Special permission
Enterprise Admins – Full Control & Special permission
Enterprise Domain Controllers – Special permission
System – Full Control except Apply Group Policy

Troubleshooting steps:
1. First of all check the SYSVOL and NETLOGON shares are available and on server, problematic GPO is present.
2. Run Group Policy Best Practice Analyzer to check errors.
3. Right click on the problematic gpt.ini file and click Permissions.
4. Switch to Security tab and click Edit.
5. Highlight Authenticated Users, remove all the boxes under Deny and check the following items under Allow.
  Read & execute
  Read
6. Click OK twice to test the issue.

For more information,Event ID 1058 — Group Policy Preprocessing
http://technet.microsoft.com/en-us/library/cc727259(WS.10).aspx
 
If the issue persists, please run the following command and check output:
Cacls %systemroot%\SYSVOL\sysvol\DomainName\Policies\{GUID}\gpt.ini

Note: Replace DomainName and GUID with the real DomainName and GUID.

If it still cannot work, follow the troubleshooting suggestions in KB article provides:
Userenv errors occur and events are logged after you apply Group Policy to computers that are running Windows Server 2003, Windows XP, or Windows 2000
http://support.microsoft.com/default.aspx?scid=kb;EN-US;887303

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