diff --git a/b2sdk/_internal/scan/folder.py b/b2sdk/_internal/scan/folder.py
index d5a6e578..d1a70963 100644
--- a/b2sdk/_internal/scan/folder.py
+++ b/b2sdk/_internal/scan/folder.py
@@ -114,7 +114,7 @@ def _file_read_access(path):
         try:
             with open(path, 'rb', buffering=0):
                 return True
-        except PermissionError:
+        except (FileNotFoundError, PermissionError):
             return False
 else:
 
diff --git a/changelog.d/+fix_perms_handling_for_win.fixed.md b/changelog.d/+fix_perms_handling_for_win.fixed.md
new file mode 100644
index 00000000..8338816c
--- /dev/null
+++ b/changelog.d/+fix_perms_handling_for_win.fixed.md
@@ -0,0 +1 @@
+Fix file/directory permission handling for Windows during the B2 sync.