NO! We use a 100% waterproof tile backer board that will not rot or hold any moisture. This is either screwed to the wall joists or stuck to the brick or block walls using another waterproof material, foam adhesive. This combination costs around 4x more than old-fashioned plasterboard, but it means our bathrooms will last. Many times we have carried out bathroom renovations in properties only 18 months old and have removed mouldy plasterboard from wet areas.