"Accessible (as applied to wiring methods). Capable of being removed or
exposed without damaging the building structure or finish or not
permanently
closed in by the structure or finish of the building." [2005 NEC, Article
100]


Well, when you include the word, "finish" LOTS and LOTS of new construction
would not pass.

It's almost routine to spray paint rooms after the electrical inspection.
The painters just cover the switches and outlets with a little masking tape
(the ceiling fixtures aren't installed and, in fact, new construction
minimizes the number of ceiling fixtures.)

After such a paint job you can't gain access to the J-boxes without damaging
the "finish." Where a CB box is put in "finished" space it routinely is
painted over. Sometimes you can't even open the cover without damaging the
"finish."

Anything that can't be exposed without cutting out a section of drywall is
clearly not "accessible" as defined by the Code.

That's sort of what I said.


In some places there are two electrical inspections: before the dry wall
is
installed and after the walls are up and the fixtures, outlets, and
switches
are in place. I suspect that my partly covered box would not pass the
second electrical inspection!

Indeed it would not.

yeah.

Were the house to be "re-inspected" I would simply cut away the dry wall
before the inspection. It would be up to the next owner what to do next.
Fortunately, such complete re-inspections don't happen often.