Nevada Statutes

§ 49.185 — General rule of privilege

Nevada·Title 4 WITNESSES AND EVIDENCE·Ch. 49 Privileges· ACCOUNTANT AND CLIENT

A client has a privilege to refuse to disclose, and to prevent any other person from disclosing, confidential communications:

1.Between the client or the client’s representative and the client’s accountant or the representative of the client’s accountant.
2.Between the client’s accountant and the accountant’s representative.
3.Made for the purpose of facilitating the rendition of professional accounting services to the client, by the client or the client’s accountant to an accountant representing another in a matter of common interest.

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Related

Ashokan v. State, Department of Insurance
856 P.2d 244 (Nevada Supreme Court, 1993)
42 case citations
Diaz v. Eighth Judicial District Court of Nevada
993 P.2d 50 (Nevada Supreme Court, 2000)
35 case citations
McNair v. Eighth Judicial District Court
885 P.2d 576 (Nevada Supreme Court, 1994)
5 case citations

Legislative History

(Added to NRS by 1971, 784 )

Nearby Sections

15
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