Always use a plywood underlayment when installing a thin resilient finish floor product. See Table 2 in APA’s Data File: Selection, Installation and Preparation of Plywood Underlayment, Form L335 for typical panel floor specification based on finished floor installation.
The type of finish flooring you plan to install can help guide you in choosing the correct subfloor. APA Rated Sheathing or Sturd-I-Floor may be used with an underlayment for vinyl, ceramic tile or fully adhered carpet.