Declarer is not subject to restriction for exposing a card (but see Law 45C2), and no card of
declarer's or dummy's hand ever becomes a penalty card. Declarer is not required to play any card dropped accidentally.
Declarer Faces Cards
When declarer faces his cards after an opening lead out of turn, Law 54 applies.
When declarer faces his cards at any time other than immediately after an opening lead out of turn, he may be deemed to have made
a claim or concession of tricks (unless he demonstrably did not intend to claim), and Law 68 then applies.