14 C.F.R. § 29.1411 – General.

(a) Accessibility. Required safety equipment to be used by the crew in an emergency, such as automatic liferaft releases, must be readily accessible.
(b) Stowage provisions. Stowage provisions for required emergency equipment must be furnished and must—
1. (1) Be arranged so that the equipment is directly accessible and its location is obvious; and
2. (2) Protect the safety equipment from inadvertent damage.
(c) Emergency exit descent device. The stowage provisions for the emergency exit descent device required by § 29.809(f) must be at the exits for which they are intended.
(d) Liferafts. Liferafts must be stowed near exits through which the rafts can be launched during an unplanned ditching. Rafts automatically or remotely released outside the rotorcraft must be attached to the rotorcraft by the static line prescribed in § 29.1415.
(e) Long-range signaling device. The stowage provisions for the long-range signaling device required by § 29.1415 must be near an exit available during an unplanned ditching.
(f) Life preservers. Each life preserver must be within easy reach of each occupant while seated.