I was at a carpenter's house doing work and noticed that he basically turned his surface mount panel into a flush mount setup. What he did was frame around the panel with 2x4s and with plywood, he cutout around the panel's cover and painted it (the plywood) to match the walls. The plywood cover comes off to access the cables. It looks really nice, but I'm not sure if using plywood instead of sheetrock is legal. I'm thinking that 1/2" plywood wouldn't be considered fire retardant?? I checked the NEC, but didn't find anything specific. Any thoughts?
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