The Attorney-Client Privilege in Nicaragua although is not regulated by a special law, is recognized in our legal system in several legal provisions. Below you will find the legal provisions that regulate it:

• Law No. 641, Penal Code. Published in The Official Gazette No. 232 on December 3rd, 2007. In which the crimes regarding to the breach of the ACP are typified: 

1. Breach of Professional Secrecy (Article 196).
2. Unfaithful representation (Article 466).

• Law No. 406, Criminal Procedure Code. Published in The Gazette, Official Diary No. 243 and 244 on December 21 and 24, 2001. Which regulates the exemption from the duty to declare that the professionals (lawyers) have by virtue of the Attorney-Client Privilege (Article 198).
• Law No. 902, Civil Procedure Code. Published in The Official Gazette No. 191 on October 9th, 2015. This legal body establishes that when a witness by his profession or trade must keep the secret regarding to the facts that are being interrogated, he has to declare it to the judge who will decide whether or not to respond.
• Lay No. 976, Financial Analysis Unit Law. Published in The Official Gazette No. 138 on July 20th, 2018. This law defines what is understood by secrecy:

Duty of public authorities, private entities and professionals, established by laws or contracts, consisting in not revealing the facts they have known in the exercise of their functions. The terms "reserve" and "secret" that appear in the legal framework will have the same meaning as secrecy ... (See Article 2.7).

• General Law of Association and Exercise of the Profession, establishes that revealing professional secrets, without being found in cases of dispensation, is considered an infraction. It also states that the cases of dispensation are:

1. By express consent of the client
2. If it could cause a notoriously unfair injury to the professional or a third party.
3. When the secret covers up the commission of a crime or an illegal act.

Recently, what was understood as professional secrecy, was limited by Law No. 1002, Reform to the Financial Analysis Unit Law, being understood now:

In the case of Lawyers and Notaries Public, the ACP shall be kept only with regard to the information obtained from their clients in the performance of their task of defending them or representing them in or with respect to judicial, administrative, arbitration or mediation processes (See Article 8).

[1] Yes, there are rules of professional confidentiality. Article 300 of the Civil Procedure Code of Nicaragua establishes that if a professional (lawyer) is called to testify, he may claim the duty to keep secret regarding the facts that are being interrogated and the judge will be who decides if he should or not answer.

Notes: 

[1] This question is directed primarily to civil law jurisdictions that do not recognize common law jurisdictions’ privilege doctrines.

Both the Criminal Procedure Code of Nicaragua (Article 198), and the Civil Procedure Code of Nicaragua (Article 300), state that if the professionals (lawyers in this case) are called to testify, they must do so if the client authorizes them but otherwise they must excuse themselves before the judge and invoke professional secrecy. Being the judge who decides if they should or should not answer.

There are not any tests to be applied in order to determine who within a corporation is considered the client for the purposes of the ACP.

In Nicaragua, the legal body makes no distinction between in-house counsel and outside counsel regarding meeting a higher burden.

The legal framework in Nicaragua makes no distinction between in-house counsel and outside counsel, for that reason both of them can assert privilege or professional confidentiality.

In Nicaragua, there is not an official bar where counsels can join in as members.

It is not recognized properly under that figure, however, in the process, there can be a plurality of parts (with its correspondent counsels), that can legally share information regarding the same legal issue by agreement between them, provided that there is no confidentiality agreement regarding the shared information for one or more of them.   

It exists under the figure of a “joinder” which denotes the presence of several persons as parties, who by common obligations, rights or interests, are united in a certain position and ask the court to pronounce a logical and legally unique decision.

There is, therefore, a common right or interest between the parties. Our civil procedure code regulates it as “subjective accumulation of actions” (See Art. 112).
 

Under the principle of autonomy of the will of the parties, since law does not provide if there should or should not be an agreement in writing, there could be an agreement between the parties that share a common procedural interest to share information, provided that the parties that share interests are authorized to disclose the information, and when said agreement does not violate prior confidentiality agreements between the parties, without this implying that such disclosure to a third party with whom legal interests are shared implies a waiver of privilege or professional secrecy.

Litigation financing is not a practice in our jurisdiction. There are no rules that regulate it.

The government of Nicaragua has a constitutional mandate to provide defendants and litigants free assistance, for this purpose, based on the Political Constitution of Nicaragua and the Organic Law of the Judiciary the public defender's office has been created, which intervenes in the representation of plaintiffs who do not have financial resources to pay for private lawyers.

In no case, can defenselessness of the parties in the process be produced, who are guaranteed the accompaniment of a lawyer to assist or represent them, freely chosen by them or designated by the State.
 

There is no litigation financing in Nicaragua.

Yes it is recognized, the Criminal Procedure Code of Nicaragua establishes on its article 223, the obligation to denounce:

Will be required to report crimes of public action: …

3. Persons who, by provision of the law, of the authority or of a legal act, are in charge of the management, administration, care or control of property or interests of others, provided that they are aware of the fact on the occasion of the exercise of its functions.

It is also contemplated in the General Law of Association and the Exercise of the Profession, when it refers to the dispensations to keep the professional secret, being the third “iii) when the secret covers up the commission of any crime or some illegal act” (See Article 39, literal d) iii).
 

There are no registries of court decisions articulating the crime-fraud exception in Nicaragua.

The legal provision regarding the protection of information (in general) from disclosure in legal proceedings is in our civil procedure code that establishes that disclosure of documents or information has to be done by means of requesting the judicial authority said disclosure. (See art. 279 civil procedure code)

This means, that if it is not done the proper way, information obtained by the counterpart will not be taken as legally obtained, and therefore will not be considered valid evidence. 

Parties may request the display of documents that they do not have at their disposal, as long as they refer to the object of the process or the effectiveness of the evidence.

The exhibition request must be accompanied by a simple copy of the document, and if it does not exist or is not available, its content will be indicated as accurately as possible.

The requested party may refuse such request, in which case, must declare the reasons and the willingness to prove them; the judicial authority will resolve by order what is appropriate.

As well, before the initiation of any process, the one who intends to initiate it may ask the judicial authority to adopt the appropriate assurance measures, to prevent that by human behaviors or natural events, material objects or state of affairs can be destroyed or altered, and turns it impossible to present a relevant evidence at the time, or it makes no sense to propose it or present it. The request will be addressed, through the case distribution office or the secretariat of the court deemed competent for the knowledge of the main claim.

For the purpose of assuring the evidence, mandates of doing or not doing may be directed, incurring criminal responsibility who infringes them criminal responsibility who infringes them. (See Art. 249 civil procedure code)
 

The judicial authority has to assess if the information is: lawful, relevant, useful and necessary as evidence in order to accept or deny the request for disclosure or to take assurance measures previously mentioned.

Yes it does, in Nicaragua there is an Association of Accountants and this is governed by a Code of Ethics, which in its "Fundamental Principles" states that:

Article 3.- Fundamental principles
The accounting professional will comply with the following fundamental principles:

d) Confidentiality. Respect the confidentiality of information, obtained as a result of professional and business relationships; and keep the secrecy of it from third parties without proper and specific authorization to know it, unless there is a legal or professional right or duty to disclose it; not make use of the information for their own benefit or befit to third parties.
 

Yes, it does, Law No. 540, Mediation and Arbitration Law on its article 3, establishes that confidentiality and privacy are guiding principles of the same. In the same sense, in article 6 establishes that is a duty of the mediator “Maintain confidentiality about the actions taken in the course of the mediation process.”

Regarding the confidentiality of mediation with respect to third parties, the law states in its article 14 that “Unless the parties agree otherwise, all information regarding the mediation procedure shall be considered confidential, unless its disclosure is prescribed by law or is necessary for the purposes of compliance or the execution of a mediation agreement”.
 

Yes. Any issue, whether or not pending before the courts, may be terminated by settlement. (See Art. 2176 civil code)

The parties may settle by reaching an agreement on the procedural claim, in accordance with the Civil Code, at any time of the first instance, of the remedies or of the execution of the sentence.

For this purpose, the judicial authority shall examine the content of the agreement adopted by the parties, verifying that the agreement does not imply fraud of law or abuse of law, or is carried out to the detriment of a third party, in which case the agreement will not be homologated.

Said agreement must be approved by the judicial authority, which is aware of the dispute that is intended to terminate by judgment, and will have the effect of res judicata, putting on record the proceedings. (See Art. 101 of the civil procedure code)