Its more determined by soil type and strata, water table, etc, etc.
If you have freeze worries, some type of sealing and draining is needed.
Personally, if I was doing a foundation, it would be block with mastic plus membrane water proofing and subsurface drainage. Interior would be penetrant sealing and than drywall after insulation.
But I tend to build for a 100 year lifespan.
Ask a local code builder.
Larry
VFRrider