N.H. Rev. Stat. § 554:27
Any person appointed as executor, administrator, trustee or guardian by the probate court, who shall hold an appointment to the same office from a court in another state or territory of competent jurisdiction at least equivalent to that of probate courts in this state, or who shall be a non-resident of this state, may, at the discretion of the judge, have his accounts approved and allowed in the probate courts of this state without his personal attendance; and the judge may receive, as evidence in support of such accounts, affidavits or depositions in such form as he may approve, or duly certified copies of any accounting made by such executor, administrator, trustee or guardian in such other state or territory. For good and sufficient cause shown, the judge may approve and allow the account of a resident fiduciary, which has been subscribed and sworn to before a justice of the peace or notary public, without the personal attendance of the accountant.
RSA 554:27
1907, 34:1. PL 300 :27. RL 353:27. RSA 554:27. 1963, 165:8, eff. Aug. 19, 1963.