I have mounted a 200 amp panel in an unfinished block basement. The ceiling is 9 feet high. The panel is surfaced mounted to a 4 x 8 x 3/4 pressure treated plywood screwed to the block wall. It is 72 inches from floor to the main breaker. All of the romex wire is leaving the top of the panel and is stapled to the plywood, except a GFCI receptacle mounted on the right side of the panel with an offset nipple. The load of the GFCI receptacle is romex going up along side the panel and is stapled on the plywood. Is having romex surfaced mounted to plywood in an unfinished basement legal?

Certainly. What makes you question this?
Was the work just done?

Certainly. What makes you question this?
Was the work just done?
Yes this is a new installation the reason I question that is another electrician said all Romax has to be protected if exposed under 6 foot 5 inches from the floor

The other electrician was wrong, which is no surprise. Many can be pretty clueless as to actual codes. They just go by what they've been told over the years. Funny how he pulled the 6'-5" number out. I'm curious as to where he got this.

So yes, NM cable in a basement above or around a panel, stapled to a back board, following the building structure (as opposed to flopping around loose), is completely typical and legal.