This question depends on many factors.  I assume you mean to do home theater?  In that case, ceiling speakers can be limiting.  The front speakers sound best when their sound is presented horizontally and from a height close to your ear level.  While there are ceiling speakers designed to point more forward and horizontally, they can create a front sound stage which is too high and not as precise.  Interestingly, if you choose ceiling speakers, it’s important to allow reflections from these speakers to bounce off of the right and left side walls.  This creates the illusion of pulling the soundstage down appearing to be better aligned with the screen.  In the case of surround speakers, a horizontal presentation of the sound field is also best.  One can again try to use nearby walls to reflect the sound toward the listeners.  To do this the ceiling surround must be close to the wall to create the proper reflections.  If you are planning an Atmos system, you may be disappointed to know that it’s not a good design to have both your side surround speakers and top speakers in the ceiling.  The spatial effect will not be nearly as good.