One common way of motivating the existence of Entropy as a state function is the following. Let us take the Clausius/Kelvin-Planck statement of the second law, from which we can deduce Clausius' theorem $$\oint \frac{\delta Q}{T} \le 0,$$ where equality holds if and only if the cyclic process is reversible.
This of course means that the quantity $$\int_C \frac{\delta Q}{T} $$ is path independent for reversible paths $C$, and so it defines a function of state which we call Entropy.
But this only seems to hold on the presumption that all states within our state space is mutually accessible through reversible processes, i.e. given any two states $A$ and $B$ in our state space, there exists some reversible process $A\rightarrow B$ and some reversible process $B\rightarrow A$. I don't see why this is necessarily true. Is this taken to be an additional (and apparently implicit) assumption? Or is this assumption provable? Or is it not actually needed to define entropy this way?