Set the liner in the shower pan. Tack it to the wall with a stapler as you normally would for the shower pan. The liner must rise a foot above the pan on the wall framing. Trim away excess liner with a razor.
Measure the distance from the shower pan to the ceiling with a tape measure. Mark this distance on the cement board with a pencil and large ruler. Cut along this line with a reciprocal saw.
Place the cement board over the shower liner on the wall framing. Drive cement board screws through the cement board and into the wall framing with a power screwdriver to mount the cement board to the wall.
Continue to install cement board over the shower liner on your shower walls. Once the wall is covered in cement board, mix and spread mortar over the seams between each panel of cement board with a hand trowel. Let the mortar dry before your tile the cement board.