As reported to the FAA. Reports are unverified, and codes are left as the FAA publishes them.
What was found
DURING A RECENT INSPECTION OF A NEW AC IT WAS NOTED THAT THE ELT SWITCH WAS IN THE OFF POSITION FROM THE MANUFACTURE, UPON FURTHER INVESTIGATION THE PILOT RECEIVED THE AIRCRAFT FROM THE FACTORY AND WAS NOT INFORMED THAT THE SWITCH WAS OFF DURING HIS FLY-OFF FROM THE FACTORY.