I'm about to relocate the toilet in our powder room. For the drain flange rough-in, should the top of the floor drain flange be flush with the finished floor, sit slightly below the finished floor or slightly above the finished floor? The current floor is sheet vinyl & I'm replacing it with cementboard & ceramic tile. Thanks for your help.

Not below the floor surface but flush with the tile surface or sitting on top of the new tile are both acceptable. You will need to be careful with your measurements before you cut the drain pipe and install the flange since your new floor can be up to 1" thick. Are you going PVC, ABS or cast?

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should the top of the floor drain flange be flush with the finished floor, sit slightly below the finished floor or slightly above the finished floor?

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Move the closet bend first to the desired location, then install the tile floor and lastly install he flange. Good luck on your project and if you need more help, click on back, Tom