2006 IRC for wallboard in kitchens and bathrooms

I am doing a new home construction inspection at the wallboard stage.
Most of what I have seen around these parts is water resistant wallboard in the kitchen and bathroom, but is it required? I do not have my 2006 IRC code book on me.
The tub has backerboard which is fine. Walls in bathroom and kitchen are just plain ole gypsum…Cabinets are not in yet so maybe not an issue at this point for back splash.
Builder wants to do it right and will switch out the wallboard if it needs to be water resistant and I want to make sure I give proper info.
Its Austin, Texas they use 2006
Thank you kindly,

Use of water-resistant gypsum backing board is permitted on ceilings where framing spacing does not exceed 12 inches on center for ½ inch, or 16 inches for 5/8 inch thick gypsum board. (R702.3.8)

[FONT=Wingdings,Wingdings][size=3][/size][/FONT]Water-resistant gypsum backing board is not installed over a vapor barrier in a shower or tub compartment. Cut or exposed edges, including those at wall intersections, are sealed as recommended by the manufacturer. (R702.3.8.1)
[FONT=Wingdings,Wingdings][size=3][/size][/FONT]Water-resistant gypsum backing board is not used where there will be direct exposure to water, or in areas subject to continuous high humidity, such as saunas, steam rooms, indoor pools, etc. (R702.3.8.1)
[FONT=Wingdings,Wingdings][size=3][/size][/FONT]Cement, fiber-cement or glass mat gypsum is to be installed in accordance with manufacturers’ recommendations are to be used as backers for wall tile in tub and shower areas and wall panels in shower areas. (R702.4.2)