This policy setting controls whether User Interface Accessibility (UIAccess or UIA) programs can automatically disable the secure desktop for elevation prompts used by a standard user. - Enabled: UIA programs, including Windows Remote Assistance, automatically disable the secure desktop for elevation prompts. If you do not disable the "User Account Control: Switch to the secure desktop when prompting for elevation" policy setting, the prompts appear on the interactive user's desktop instead of the secure desktop. - Disabled: (Default) The secure desktop can be disabled only by the user of the interactive desktop or by disabling the "User Account Control: Switch to the secure desktop when prompting for elevation" policy setting. Countermeasure: To reduce the risk of a user gaining elevated privileges disable this setting. Potential Impact: If you enable this setting, ("User Account Control: Allow UIAccess applications to prompt for elevation without using the secure desktop"), requests for elevation are automatically sent to the interactive desktop (not the secure desktop) and also appear on the remote administrator's view of the desktop during a Windows Remote Assistance session, and the remote administrator is able to provide the appropriate credentials for elevation. This setting does not change the behavior of the UAC elevation prompt for administrators."

[enabled/disabled]

(1) GPO: Computer Configuration\Windows Settings\Security Settings\Local Policies\Security Options\User Account Control: Allow UIAccess applications to prompt for elevation without using the secure desktop (2) REG: HKEY_LOCAL_MACHINE\SOFTWARE\Microsoft\Windows\CurrentVersion\Policies\System!EnableUIADesktopToggle