The emergency shutoff exists for the case where something is already wrong with the furnace — a fuel smell, smoke, an unusual noise, visible flame outside the burner compartment. Its whole value lies in being reachable at that moment, which means being reachable without approaching the equipment that is malfunctioning. A switch mounted beside the unit inside the furnace room fails that test: to shut the furnace down you must walk toward the hazard and into a room that may be filling with smoke or gas. That is why the recognized placement is at the entrance to the space, outside the room where practical, and clearly labelled. The inspector reports the placement as a safety concern and recommends relocation; the switch working correctly does not change the finding, because the defect is where it is rather than what it does.