Which of the following materials is typically associated with surfacing material?

The association of acoustical plaster with surfacing material is grounded in its historical use in buildings for soundproofing and aesthetic purposes. Acoustical plaster is a textured material often applied to ceilings and walls to absorb sound and improve the acoustic properties of a space. Due to its application in older buildings, it often contains asbestos, which was commonly used for its fireproofing and insulating qualities.

Fiberglass sheets, while useful in various construction applications, do not typically serve as surfacing material in the same context as acoustical plaster. Vinyl flooring is primarily used as a flooring material and does not pertain directly to surfacing in ceilings or walls. Insulation boards are designed primarily for thermal insulation and are not classified as surfacing materials. Thus, acoustical plaster is the correct choice as it aligns with the definition and characteristics of surfacing materials that are often investigated for asbestos content.