Can cement siding sheet be used indoor?

The same qualities that make it so attractive for exteriors make it a good material for indoors, too. Plus it has acoustic properties, so your house won’t sound like an empty cave. Because fiber cement is so versatile, it can be used as it comes (in gray) or cut and colored. Clapboard style fiber cement planks give you the look of wood without the cost or the maintenance.

Panels come in more sizes than plywood or drywall, lending it to even more applications. Install them directly on the studs, and caulk the joints. Seal the entire surface. They can also be cut to use as trim.

Selected from: https://www.builddirect.com/blog/how-to-use-fiber-cement-board-as-an-interior-surface/