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Which Approvals template are you using? Free Form, Bottom Up or Distribute? Have you assigned any owners in the Planning Unit Hierarchy?
This type of error often occurs when you assign an owner in the Planning Unit hierarchy that doesn't actually have access to the Planning Unit (as defined in dimension security). Planning goes to start the Planning Unit, and tries to assign the owner, and figures out that the owner can't access the Planning Unit.
This may not be your issue, but if you'll provide some additional details, we should be able to figure it out.
Hope this helps,
Thanks Jake for the reply...
Actually I didn't assigned the security to scenario and version member which I thought was there and I was getting this error.
After assigning security to the scenario and version member, it got resolved..