1210.2.2 Walls and partitions.
Walls and partitions within 2 feet (610 mm) of service sinks, urinals and water closets shall have a smooth, hard, nonabsorbent surface, to a height of not less than 4 feet (1219 mm) above the floor, and except for structural elements, the materials used in such walls shall be of a type that is not adversely affected by moisture.
I don't think alone it would meet the smooth requirement for ease of cleaning (sanitary)....