It is incredibly important that you research these laws for any given country or state because they will differ depending on where you are. By not being aware of regulations, you could put yourself and the orca into a dangerous situation and you will also be liable to receive any penalties set out by the country or state, (such as a hefty fine and/or jail sentence). In many countries, to be able to swim with orca you must have a special permit provided by the government.
Orca are top ocean predators and the largest apex predator to roam the earth since the dinosaurs and so they should be treated respectfully.