{"data":{"id":"us-nv/nrs-49.195","jurisdiction":"us-nv","citation":"NRS 49.195","heading":"Who may claim privilege.","body":"1. The privilege may be claimed by the client, the client’s guardian or conservator, the personal representative of a deceased client, or the successor, trustee or similar representative of a corporation, association or other organization, whether or not in existence.\n2. The person who was the accountant may claim the privilege but only on behalf of the client. The person’s authority to do so is presumed in the absence of evidence to the contrary.","path":["TITLE 4 — WITNESSES AND EVIDENCE","CHAPTER 49 - PRIVILEGES","ACCOUNTANT AND CLIENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-049.html#NRS049Sec195","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:30Z","sha256":"ecfda059f773430e4e31539c6004bb16298438286798ac64e57d210d2aa967a8","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-49.185","next":"us-nv/nrs-49.205"},"notice":"GroundRules: Original legal text. Not legal advice."}