If you receive Microsoft Excel cannot access the file, There are several possible reasons error message you can use the following suggestions to resolve the issue.

Why Can't I Insert a File in Microsoft Excel?. Along with the formulas, functions, calculations and data you enter into a Microsoft Excel worksheet, the program also accepts files from other ...

Microsoft increased the power and range of its protections against these attacks through configurable limits on Excel's compatibility with specific file types, including some of Excel's own.