"Work papers" includes, without limitation, schedules, analyses, reconciliations, abstracts, memoranda, narratives, flow charts, copies of records of a captive insurer and any other documents prepared or obtained by an independent certified public accountant and his or her employees in the conduct of their examination of a captive insurer.
Nev. Admin. Code § 694C.080
NRS 679B.130, 694C.170