Or particle board. Old adhesives require removal. VA tile that is cracked, curled, missing, showing evidence of moisture or loose must be removed. Some wood adhesives will not work properly over resilient floor covering. Use the proper primer over sheet vinyl to stop plasticizer migration.
Some manufacturers insist upon removal of resilient floors.
If the board or plywood are cupped, or uneven at the joints, sanding will be needed. Maybe the squeaks are the indication of a flexing, weak system. Strip or plank will add strength because they span the joists. Parquet rides the subfloor and will require added strength. Nail floors to multi-layered products or solid lumber only.