The code doesn't address "rough in" just the finished product. What is required for rough in is entirely dependent on the local jurisdiction.

My predisposition based on the two jurisdictions I'm familiar with is to put the boxes that I'll eventually use in at the proper positioning for the final installation. This will almost probably NOT be "flush with the sheathing" but protrude out so they meet the legal offset requirements which in this case I believe would require it to be even with or protruding from the finished surface.

Thanks Ronnatalie,

Do the boxes have to be metal in these wet locations or can they be the blue boxes ? Also, do I use the octagonal boxes for the light fixtures ?

I just wired my almost new construction house and just passed rough in inspection in NY.

what we did was run a wire through a hole in the sheathing for outlets. the siders got the plates that electrical outlets and hose bibs go in, they pulled the wires through. we passed inspection with that. what you do after that is put a surface mount plastic box that fits in that recess and the required outlet cover.

hanging lights we mounted metal octagon boxes.

As far as the NEC is concerned they just need to be approved for the location. It all depends where the receptacles and the lighting boxes are located. There are specific requirements to the boxes and to the covers for this.