e57- Look at the difinition of accessible and you could re-think your understanding. If we are under the '02 NEC I'd buy the disconnect under the skirt as code compliant but the '05 uses the words "readily accessible" and now that might change the way I look at this issue.

If the spa don't have a disconnect under the skirt, maybe that's where the installer will install the required "maintenance disconnect" [Linked Image]

George Little