...'required to be accessible for inspection, testing and maintenance purposes'
Which kind-of means that if it's not already visible, it needs to be able to be made visible easily
Oh, pur-lease!
Firstl, we all know what is required (okay, most of us), so don't go and
add in unnecessary extra wording.
Second,
if you're going to quote, don't 'think', just copy out:
132.12 Accessibility of electrical equipment
Electrical equipment shall be arranged so as to afford as may be necessary:
(i) sufficient space for the initial installation and later replacement of individual items of electrical equipment
(ii) accessibility for operation, inspection, testing, fault detection, maintenance and repair
Naturally, in order for equipment to be 'accessible', you need to be able to find it, for instance by opening a cupboard, removing a hatch, opening an enclosure, or going in the loft with a torch. The word 'visible' adds nothing to this requirement except the misleading notion that it should be in plain view, which is clearly not only impractical, it's almost impossible to achieve.
Let's not use any more words that are open to misinterpretation.