Install this versatile product in high-traffic areas and it will provide strength, as well as water and fire resistance. Fiberock® Brand Aqua-Tough AR Interior Panels are high-performance panels that resist moisture, mold and fire as well as dents and penetration. Use USG Fiberock® Brand Aqua-Tough AR Interior Panels on walls and ceilings applications where you need a smooth surface for paint and ceramic tile.