240.24(A) requires circuit breakers to be readily accessible. The article 100 definition of "readily accessible" requires access without having "to resort to portable ladders." So circuit breakers in an attic accessed only by a scuttle hole are prohibited by 240.24(A).
A permanent ladder at the scuttle hole would resolve that issue. But readily accessible also requires access without having to "climb over or under" obstacles. You could reasonably say that would require flooring between the scuttle hole and the panel location.
Cheers, Wayne