corporation, association or other organization or entity, either public or private, who is rendered professional legal services by a lawyer, or who consults a lawyer with a view to obtaining professional legal services from him. (Added to NRS by 1971, 782) NRS 49.055 “Confidential” defined. A communication is “confidential” if it is not intended to be disclosed to third persons other than those to whom disclosure is in furtherance of the rendition of professional legal services to the client or those reasonably necessary for the transmission of the communication. (Added to NRS by 1971, 782) NRS 49.065 “Lawyer” defined. “Lawyer” means a person authorized, or reasonably believed by the client to be authorized, to practice law in any state or nation. (Added to NRS by 1971, 783) NRS 49.075 “Representative of the client” defined. “Representative of the client” means a person having authority to obtain professional legal services, or to act on advice rendered pursuant thereto, on behalf of the client. (Added to NRS by 1971, 783) NRS 49.085 “Representative of the lawyer” defined. “Representative of the lawyer” means a person employed by the lawyer to assist in the rendition of professional legal services. (Added to NRS by 1971, 783) NRS 49.095 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 himself or his representative and his lawyer or his lawyer’s representative. 2. Between his lawyer and the lawyer’s representative. 3. Made for the purpose of facilitating the rendition of professional legal services to the client, by him or his lawyer to a lawyer representing another in a matter of common interest. (Added to NRS by 1971, 783) NRS 49.105 Who may claim privilege. 1. The privilege may be claimed by the client, his 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. 2. The person who was the lawyer at the time of the communication may claim the privilege but only on behalf of the client. His authority to do so is presumed in the absence of evidence to the contrary. (Added to NRS by 1971, 783) NRS 49.115 Exceptions. There is no privilege under NRS 49.095 or 49.105: 1. If the services of the lawyer 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 lawyer to his client or by the client to his lawyer. 4. As to a communication relevant to an issue concerning an attested document to which the lawyer is an attesting witness. 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 a lawyer retained or consulted in common, when offered in an action between any of the clients. (Added to NRS by 1971, 783) PROCEEDINGS OF REVIEW COMMITTEE NRS 49.117 “Review committee” defined. As used in NRS 49.117 to 49.123, inclusive, unless the context otherwise requires, “review committee” means: 1. An organized committee of: (a) A hospital; (b) An ambulatory surgical center; (c) A health maintenance organization; (d) An organization that provides emergency medical services pursuant to the provisions of chapter 450B of NRS; or (e) A medical facility as defined in NRS 449.0151, which has the responsibility of evaluating and improving the quality of care rendered by the parent organization; 2. A peer review committee of a medical or dental society; or 3. A medical review committee of a county or district board of health that certifies, licenses or regulates providers of emergency medical services pursuant to the provisions of chapter 450B of NRS, but only when functioning as a peer review committee. (Added to NRS by 1995, 1692; A 2005, 2518) NRS 49.119 General rule of privilege. A review committee has a privilege to refuse to disclose and to prevent any other person from disclosing its proceedings and records and testimony given before it. (Added to NRS by 1995, 1693) NRS 49.121 Who may claim privilege. 1. The privilege may be claimed by any member of the review committee, any person whose work has been reviewed by the committee or any person who has offered testimony, an opinion or documentary evidence before the committee. 2. The privilege is presumed to be claimed as to a particular matter unless a written waiver is signed by all persons entitled to claim the privilege as to that matter. 3. The privilege is not waived or lost if a person discloses information which is otherwise privileged to a governmental or regulatory agency of this State or the United States. (Added to NRS by 1995, 1693) NRS 49.123 Exceptions. There is no privilege under NRS 49.119 or 49.121 as to: 1. A statement made by an applicant for staff privileges at a hospital; or 2. Any information available from a record required to be made available pursuant to the provisions of NRS 629.061. (Added to NRS by 1995, 1693) ACCOUNTANT AND CLIENT NRS 49.125 Definitions. As used in NRS 49.125 to 49.205, inclusive, the words and phrases defined in NRS 49.135 to 49.175, inclusive, have the meanings ascribed to them in NRS 49.135 to 49.175, inclusive. (Added to NRS by 1971, 783) NRS 49.135 “Accountant” defined. “Accountant” means a person certified or registered as a public accountant under chapter 628 of NRS who holds a live permit. (Added to NRS by 1971, 783) NRS 49.145 “Client” defined. “Client” means a person, including a public officer, corporation, association or other organization or entity, either public or private, who is rendered professional accounting services by an accountant, or who consults an accountant with a view to obtaining professional accounting services from him. (Added to NRS by 1971, 783) NRS 49.155 “Confidential” defined. A communication is “confidential” if it is not intended to be disclosed to third persons other than those to whom disclosure is in furtherance of the rendition of professional accounting services to the client or those reasonably necessary for the transmission of the communication. (Added to NRS by 1971, 784) NRS 49.165 “Representative of the accountant” defined. “Representative of the accountant” means a person employed by the accountant to assist in the rendition of professional accounting services. (Added to NRS by 1971, 784) NRS 49.175 “Representative of the client” defined. “Representative of the client” means a person having authority to obtain professional accounting services, or to act on advice rendered pursuant thereto, on behalf of the client. (Added to NRS by 1971, 784) 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 himself or his representative and his accountant or his accountant’s representative. 2. Between his accountant and the accountant’s representative. 3. Made for the purpose of facilitating the rendition of professional accounting services to the client, by him or his accountant to an accountant representing another in a matter of common interest. (Added to NRS by 1971, 784)

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