Nevada Code § 116.3118

Maintenance and availability of certain financial records necessary to provide information required for resale of units; right of units owners to inspect, examine, photocopy and audit records of association
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1. The association shall keep financial
records sufficiently detailed to enable the association to comply with NRS 116.4109 .
2. All financial and other records of the
association must be:
(a) Maintained and made available for review at
the business office of the association or some other suitable location within
the county where the common-interest community is situated or, if it is
situated in more than one county, within one of those counties; and
(b) Made reasonably available for any units
owner and his or her authorized agents to inspect, examine, photocopy and
audit.

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