The QX620-PBF flush mount board installs directly to the studs using MDF material, the same thickness as the sheetrock. Then sheetrock can be installed up to the edge of the MDF and taping and mudding can be performed as if the MDF board were part of sheetrock. The mudding is done up to a lip on the board next to the cutout in which the speaker will be installed such that the grille is seamlessly flush with the wall.