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it depends on the layout. placed on easily accessible place in the even of emergency.
if it is emergency escape route then it should be located on the way of it.
if it is a locked store room then it should be secured on wall outside the room near the door..
it should also be located near the emergency exit door or stairs
Emergency equipment should be located along fire escape routes.
Close to a hazardas area prone to an incident or accident from occurring. (risk assessment will identify these areas)
And where the Local government authority requires it to be located, depending on each state for every x amount of people, for every x amount of floor space etc.