No burial depth is specified in the code for that application as 300.5(A) is not referenced in Article 725 and the parent text of 725.3 says only the sections of Article 300 that are referenced within Article 725 apply to an Article 725 installation. 300.5(B) only tells you that interior of underground raceways is a wet location, but has nothing to do with the burial depth of the raceway or cables.Thanks, yes it is for speakers.
For minimum burial depth, 725.3(L) says to comply 300.5(B). Since speakers are 70V (class 2) and wiring won't be installed in conduit, looks like 300.5(B) is requiring minimum burial depth of 24 inches if installed under dirt??
Old PA systems with transformers at each speaker were 70.7 V wiring. I don’t believe low impedance speaker wiring is considered 70V, unless there is come code definition that I’m not aware of (very possible).