Information
Accounts: Guest account status
This security setting determines if the Guest account is enabled or disabled.
Default: Disabled.
Note: If the Guest account is disabled and the security option Network Access: Sharing and Security Model for local accounts is set to Guest Only, network logons, such as those performed by the Microsoft Network Server (SMB Service), will fail.
Solution
Policy Path: Local Policies\Security Options
Policy Name: Accounts: Guest account status