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.

With a stringently implemented set of Trust Center policies, your access to Excel's legacy file formats -- especially those that can contain macros -- becomes curtailed.

If you cannot open an Excel file and see Excel cannot open the file because the file format or extension is not valid error, see this post.

By disabling them by default, Microsoft will close a pathway often used in phishing and other malware delivery that exploits indirect access to risky file types.

Microsoft has addressed a known issue causing memory or disk space errors when opening some documents using Microsoft Word, Microsoft Excel, or other Microsoft Office apps.