New Hampshire · Trust Accounting
What New Hampshire attorneys must do to keep client trust funds compliant — the governing rule, how often you must reconcile, and how long records must be kept.
New Hampshire Supreme Court Rule 50 (Trust Accounts) and Rule 50-A; N.H. Rules of Professional Conduct 1.15
Monthly
6 years
New Hampshire Attorney Discipline Office
New Hampshire IOLTA Program (New Hampshire Bar Foundation)
Required — banks must notify the regulator
Source: New Hampshire Attorney Discipline Office . Rules change — always confirm against the current text before relying on it.
New Hampshire requires attorneys to reconcile trust accounts monthly. A three-way reconciliation compares three totals that must all agree. If they do not, the difference has to be found and resolved before the reconciliation is complete.
Bank statement balance, adjusted for outstanding checks and deposits in transit.
Your internal trust account register as of the same date.
The total of every individual client ledger balance on that date.
For a full walkthrough of the procedure, common violations, and what examiners look for, see our IOLTA compliance guide.
New Hampshire requires trust account records to be retained for 6 years. In practice that means keeping:
IOLTA Guard automates three-way reconciliation, blocks negative client ledgers, and keeps the audit trail New Hampshire attorneys are expected to maintain.