I had this discussion with an architect the other day. My own view is that accessible, yes; children, no. I think there is also an argument about vulnerability - knocks from moving furniture etc.
We are not talking about MCB's etc being switches intended for normal operation, we are talking about switches that hopefully are 'set and forget' and any maintenance is/should be undertaken by a skilled person.
So, I mount new ones at shoulder height - that's somewhere around 1500mm to the bottom of the enclosure. And the architect was in full agreement.