I did an inspection today and found a sub-panel located in the bathroom. I remember seeing somewhere in the IRC that bathrooms are prohibited locations, so I looked it up when I got back to the office and found this in the 2006 IRC: "E3305.4 Location of working spaces and equipment.... Panelboards and overcurrent protection devices shall not be located in clothes closets or bathrooms." So fine I'll site the bad location in the report, but I've seen dozens of new construction condos with panels located in the closets. Technically they may be considered sub-panels, as the one I found in the bathroom today was, but this shouldn't make a difference...right? Should I have been calling all of these panels out in my reports?