Not all grounded conductors are white, and not all white conductors are grounded conductors.
There's no problem using a white or gray wire as an ungrounded conductor, as long as the conductor is permanently reidentified.
National Electrical Code 2014
Chapter 2 Wiring and Protection
Article 200 Use and Identification of Grounded Conductors
200.7 Use of Insulation of a White or Gray Color or
with Three Continuous White Stripes.
(C) Circuits of 50 Volts or More. The use of insulation
that is white or gray or that has three continuous white or gray
stripes for other than a grounded conductor for circuits
of 50 volts or more shall be permitted only as in (1)
and (2).
(1) If part of a cable assembly that has the insulation permanently
reidentified to indicate its use as an ungrounded
conductor by marking tape, painting, or other
effective means at its termination and at each location
where the conductor is visible and accessible. Identification
shall encircle the insulation and shall be a color
other than white, gray, or green. If used for single-pole,
3-way or 4-way switch loops, the reidentified conductor
with white or gray insulation or three continuous
white or gray stripes shall be used only for the supply
to the switch, but not as a return conductor from the
switch to the outlet.
There is a problem with switching the grounded conductor, but no problem switching a white conductor (as long as it's reidentified).
Chapter 4 Equipment for General Use
Article 404 Switches
404.2 Switch Connections.
(B) Grounded Conductors. Switches or circuit breakers
shall not disconnect the grounded conductor of a circuit.
Exception: A switch or circuit breaker shall be permitted
to disconnect a grounded circuit conductor where all circuit
conductors are disconnected simultaneously, or where
the device is arranged so that the grounded conductor cannot
be disconnected until all the ungrounded conductors of
the circuit have been disconnected.
Before the introduction of 404.2(C), two wire switch loops were common. Since a two wire cable only has a black and white wire (and ground sometimes), the white wire had to be reidentified and used as an ungrounded conductor.
Yes. If you're not making changes, there's no requirement to swap them out. If you are changing out the receptacles for any reason, you'll have to install tamper resistant receptacles. You cannot replace the receptacles with non-tamper resistant receptacles (technically).
Best Answer
Yes it is required by the 2014 NEC, the 2014 Code says:
406.12 Tamper-Resistant Receptacles. Tamper-resistant receptacles shall be installed as specified in 406.12(A) through (C).
(A) Dwelling Units. In all areas specified in 210.52, all nonlocking-type 125-volt, 15- and 20-ampere receptacles shall be listed tamper-resistant receptacles.