There are two types of 'access denied' conditions
1. NTFS permissions. These are easily solved. You need to log on as a member
of administrators group and then take ownership of folder and/or files. As
the owner, you can again grant yourself adequate permissions on the content,
2. EFS (encrypted file system) permissions, encrypted files and folders. If
you lost certificate that contained a private key, then the content is lost
(cannot be decrypted). The key with certificate is by default stored in the
user profile, so if you reformated a C: drive, then your profile is most
likely wiped out.