Exceptions. There is no privilege under NRS 49.185 or 49.195:
1. If the services of the accountant were sought or obtained to enable or aid anyone to commit or plan to commit what the client knew or reasonably should have known to be a crime or fraud.
2. As to a communication relevant to an issue between parties who claim through the same deceased client, regardless of whether the claims are by testate or intestate succession or by inter vivos transaction.
3. As to a communication relevant to an issue of breach of duty by the accountant to his client or by the client to his accountant.
4. As to a communication relevant to an issue concerning the examination, audit or report of any financial statements, books, records or accounts which the accountant may be engaged to make or requested by a prospective client to discuss for the purpose of making a public report.
5. As to a communication relevant to a matter of common interest between two or more clients if the communication was made by any of them to an accountant retained or consulted in common, when offered in an action between any of the clients.
6. As to a communication between a corporation and its accountant:
(a) In an action by a shareholder against the corporation which is based upon a breach of fiduciary duty; or
(b) In a derivative action by a shareholder on behalf of the corporation.
Last modified: February 26, 2006