If you test the complete system, the far electrode needs to be 5 to 10 times the diagonal measurement of the complete grounding electrode system. This can be thousands of feet for a large building with a ground ring and multiple ground rods.
Testing each rod by itself, requires the far electrode to be 5 to 10 times the length of the rod, away from the rod. A much more manageable distance.
Often the ground rods are required to be placed in test wells and connected with a mechanical connection so the rod can be isolated from the rest of the grounding electrode system. If they don't isolate the individual rods, you are testing the complete system, and must locate the far test electrode appropriately.
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For it to work correctly, the current return electrode must be placed at a distance from the system under test that is at least five times the diagonal dimension of that system. Otherwise, it may not be outside of the sphere of influence of the grounding system under test, which can lead to inaccurate results. On large sites, this can literally be a mile or more away (so make sure you bring a really big spool of wire).