NRS 49.185: General rule of privilege.

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.