You can simply reference a ServiceAccount from another namespace in the RoleBinding:
apiVersion: rbac.authorization.k8s.io/v1beta1
kind: Role
metadata:
name: pod-reader
namespace: ns2
rules:
- apiGroups: [""]
resources: ["pods"]
verbs: ["get", "list", "watch"]
---
apiVersion: rbac.authorization.k8s.io/v1
kind: RoleBinding
metadata:
name: pod-reader-from-ns1
namespace: ns2
roleRef:
apiGroup: rbac.authorization.k8s.io
kind: Role
name: pod-reader
subjects:
- kind: ServiceAccount
name: ns1-service-account
namespace: ns1