Hello, I tried to implement McA's idea:

use strict;
use warnings;
use File::Find;
use 5.010;

# Use current dir of no dir is supplied
@ARGV = qw(.) unless @ARGV;

my @inaccessible;

# Leave out inaccesible top dirs
@ARGV = grep {
    if ( -d $_ and !-r _ ) {
        push @inaccessible, $_;
        0;    # don't pass on inaccessible dir
    } else {
        1;
    }
} @ARGV;

# Do we have some dirs we can chdir to?
unless (@ARGV) {
    print_report();
    exit;
}

find( { wanted => \&process, preprocess => \&preprocess }, @ARGV );

print_report();

sub process {

    # do something;
}

sub preprocess {
    grep {
        if ( -d $_ and !-r _ ) {
            push @inaccessible, "$File::Find::dir/$_";
            0;    # don't pass on inaccessible dir
        } else {
            1;
        }
    } @_;
}

sub print_report {
    say "I couldn't chdir to these directories:";
    say "\t$_" for @inaccessible;
}
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