Where to place cookie notice as tab focusable element for screen readers?

Should we place cookie notice at the top so that users can agree with policy as soon as possible? If so where exactly, right after "Skip to main content" link, or maybe after main navigation? Or should we place it in the footer so that users will be able to focus them as a last thing on page? I am asking for what position should be good practice and the most beneficial for users using screen readers.

I can't find the official information currently but I believe somewhere is written that cookie notice should be visible as soon as user opens a page so basically burrowing it in the footer is not a good idea.