This specification covers structural cementitious panels and defines minimum performance requirements for structural cementitious sheathing panels with respect to structural performance, dimensional stability performance, dimensional tolerance, noncombustibility, surface burning characteristics, long-term durability, water durability, mold resistance, density, moment capacity, and bending stiffness. Structural cementitious panels are non-combustible, water durable, fiber reinforced inorganic composite panels that can be used as floor, roof, and wall sheathing when fastened to supports spaced in accordance with the appropriate span rating. Qualification procedures and initial testing methods shall be conducted to demonstrate the performance characteristics of the panels. Statistical analysis shall also be performed for sampling and inspection of the panel samples.