I agree the switch is not required by the NEC. The exhaust fan also is not required by the NEC.
Some of the instructions with exhaust fans mention a wall switch in the installation instructions. So 110.3(B) may apply.
Also building codes and building energy codes may mandate an accessible wall controll for occupants.
New this year in Massachusetts, all venting has to be done by a HVAC installer and permits filed with inspections by the mechanical inspector.
This is fine by me...I never looked forward to drilling 4inch holes with a holesaw up on a 24ft extension ladder.
