Final answer:
Switchboards and panelboards must provide front and rear access for easier installation, maintenance, and troubleshooting. Unused circuit breakers mounted in a panelboard should be identified on the circuit directory. Switchboards are not intended to be installed in cabinets.
Step-by-step explanation:
Switchboards and panelboards are electrical devices used for distribution and control of electrical power in buildings. Electrician A is correct that switchboards and panelboards must provide front and rear access to meet accessibility requirements. This allows for easier installation, maintenance, and troubleshooting. Electrician B is incorrect as unused circuit breakers mounted in a panelboard should be identified on the circuit directory even if they are not currently connected for a circuit application. Electrician C and D's statements are contradictory, but Electrician D is correct that switchboards are not intended to be installed in cabinets.