At some point in time, you need to access someone’s PC without knowing his or her password.
Maybe it was forgotten, maybe the person was dismissed, can be any reason.
Here is how to access to the machine without knowing the account or password.
Boot the PC with a Windows Recovery CD, or use an Umbuntu Live CD.
1. Next choose Command Prompt.
2. Rename the UTILMAN.EXE to UTILMAN1.EXE and copy the CMD.EXE to CMD_New.EXE and rename CMD_New.EXE to UTILMAN.EXE
3. Reboot the machine again. And click on the left lower Icon (Ease of Access).
4. The CMD will open now. Next run the CMD net user Administrator + NewPassword
4. Next reboot the machine and log in using the administrator account + new set password.