Which statement about cement board is incorrect?

Cement board is known for its strong resistance to moisture, making it a preferred material in applications where exposure to water is a concern, such as in bathrooms or kitchens. This characteristic establishes it as a reliable substrate for tile installation and other finish materials.

It is also recognized for its durability under various stresses, including impact and weight, which allows it to be used in both interior and exterior applications effectively. The other statements about cement board highlight its moisture resistance and durability, showcasing its versatility in construction projects where these properties are essential. Therefore, claiming that it does not withstand moisture well is inaccurate and contradicts the established characteristics of cement board.