On Wed, 9 Dec 2020 09:59:15 -0800 (PST), Sid 03
wrote:

We need to move a set of switches and relocate the box. The logical place to move the switches is on an adjacent wall, but that wall has plumbing in it for the shower on the other side.

Is there any type of code issue with relocating that box and letting the switches cohabitate the wall with the shower/tub plumbing ?

Thanks

No. In fact it might be easier to fish the wires down a wet wall
because plumbers have their own brand of destruction when it comes to
opening up framing for their pipes.