Nevada Revised Statutes
Nev. Rev. Stat. § 49.185 (2026)
General rule of privilege
✓ current as of July 2026
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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.
(Added to NRS by 1971, 784)
Notes of Decisions
Cited in 6
cases (2 in the last 5 years), 1993–2023 · leading case: Diaz v. Eighth Jud. Dist. Court of Nevada, 993 P.2d 50 (Nev. 2000).
Diaz v. Eighth Jud. Dist. Court of Nevada, 993 P.2d 50 (Nev. 2000). “095 (attorney-client privilege); NRS 49.185 (accountant-client privilege); NRS 49.”
Colorado State Bd. of Acct. v. Zaveral Boosalis Raisch, 960 P.2d 102 (Colo. 1998). “§ 37-50-402 (1997); Nev.Rev.Stat. Ann. § 49.185 (Michie 1996); N.”
Ashokan v. State, Dep't of Ins., 856 P.2d 244 (Nev. 1993). “095 (attorney-client); NRS 49.185 (accountant-client); NRS 49.225 (doctor-patient); NRS 49.”
McNair v. Eighth Jud. Dist. Court, 885 P.2d 576 (Nev. 1994). “For the following reasons, we deny McNair’s petition.”
In re Search Warrants re Seizure of Docs. (Nev. 2023). “095 (attorney-client privilege); NRS 49.185 (accountant-client privilege).”
In re Search Warrants re Seizure of Docs. (Nev. 2023). “095 (attorney-client privilege); NRS 49.185 (accountant-client privilege).”
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