Detailed answer

This guide explains the practical steps and legal concepts you need to know if you want to challenge or reopen a personal representative’s (executor or administrator’s) estate accounting in New Hampshire after the court has approved it and more than a year has passed. This is an overview for people with no legal background. It is not legal advice.

Key concepts to understand

• Final vs. interim accounting: Courts sometimes approve interim accountings during estate administration and sometimes approve a final accounting when the estate closes. A final judicial accounting carries greater finality than an interim one.
• Grounds to reopen or challenge: Typical legal bases to reopen or set aside an approved accounting include fraud, deliberate concealment, material mistake, newly discovered evidence that could not reasonably have been found earlier, lack of proper notice to interested parties, or an administrator’s breach of fiduciary duty.
• Different remedies: You can ask the probate court to reopen the accounting, ask the court to surcharge (hold the fiduciary financially responsible for) improper distributions or losses, seek removal of the personal representative, or bring a separate civil claim for breach of fiduciary duty in Superior Court.

Practical step‑by‑step process

1. Confirm what the court actually approved. Get certified copies of the court order(s) approving the accounting and any docket entries. Determine whether the order was an interim accounting approval or a final discharge of the fiduciary.
2. Identify the legal basis to reopen. Common bases are fraud or concealment (facts that were hidden), clerical or accounting mistakes that materially affected distributions, or lack of notice to an interested person. If you only disagree with valuation or distribution choices, courts are less likely to reopen unless a legal error or breach of duty occurred.
3. Gather evidence quickly. Collect bank statements, account ledgers, correspondence, tax returns, transaction receipts, and any communications showing concealment or errors. If new evidence has come to light since the approval, document when and how you discovered it.
4. Check deadlines and whether a tolling exception applies. Statutes of limitation and procedural rules can bar late claims. In some situations (for example, deliberate fraud or lack of notice), courts allow equitable relief even after typical deadlines. Because timing rules are technical, consult the probate court’s rules and an attorney promptly. The New Hampshire Probate Courts have basic information and local procedures: https://www.courts.state.nh.us/probate/
5. File the appropriate motion or petition in the probate court that handled the estate. That could be a petition to set aside or reopen the approved accounting, a petition to surcharge the fiduciary, or a motion asking the court to remove the fiduciary. Your filing must explain the facts, the legal grounds, and the relief sought. The court will require service on interested persons and the fiduciary.
6. Attend the hearing and be prepared to prove your claim. The court may hold an evidentiary hearing. You will need admissible evidence showing fraud, mistake, concealment, breach of duty, or newly discovered facts that would have changed the court’s earlier decision.
7. If the probate court denies relief, consider a civil action. You may be able to sue the fiduciary for breach of fiduciary duty, conversion, or negligence in Superior Court. Those claims have their own deadlines and requirements. If you win, remedies can include money damages (surcharge), return of assets, and removal of the fiduciary.
8. Consider appeal rights and alternative dispute resolution. If you disagree with the probate court’s decision, ask an attorney about appeals and the applicable time limits. Mediation or settlement can be effective if the fiduciary or other heirs want to avoid litigation costs.

Where to find New Hampshire rules and resources

• New Hampshire Probate Courts — general information and filing guidance: https://www.courts.state.nh.us/probate/
• New Hampshire statutes and session laws (general access to RSA): https://www.gencourt.state.nh.us/rsa/html/ — use this site to search statutes that may apply to probate, fiduciary duties, and limitations.
• New Hampshire Judicial Branch rules page (for court rules and procedure): https://www.courts.state.nh.us/rules/

Because procedural rules, statutes of limitations, and local probate practice can be complex, plan to act promptly and talk with an attorney who handles New Hampshire probate matters.

Helpful hints

• Act quickly once you learn of a problem. Even if you believe a court-approved accounting is final, some grounds for reopening require you to move promptly after discovery.
• Document the date you discovered the issue and how you discovered it. Courts weigh when a claimant should reasonably have known about the issue.
• Keep original financial records safe. Originals or certified copies are more persuasive than recollection alone.
• Look for signs of concealment: missing bank accounts, unexplained transfers to insiders, large unaccounted withdrawals, or failure to list assets.
• Ask the probate clerk what forms or local practices apply. Probate clerks can explain filing mechanics but cannot provide legal advice. Probate court information: https://www.courts.state.nh.us/probate/
• Consider limited-scope help from an attorney if full representation is unaffordable. Some lawyers will review your documents and advise on next steps for a fixed fee.
• Be realistic about costs. Reopening a closed estate or pursuing a surcharge can be time-consuming and expensive. Evaluate the likely recovery vs. litigation costs before filing.
• If you suspect criminal conduct (theft, fraud), report it to local law enforcement. Criminal prosecution is separate from civil probate remedies.