Annual Trust Accounting Compliance Certfication
Frequently Asked Questions

1. I am a lawyer who owns a Title Company. Do I have to include its accounts on my certification?

   Yes. However, if you are an employee of a Title Company AND have no signature authority over the trust or escrow accounts, you do not have to include them. If you have signature authority, you must include those accounts.

2. For part of the reporting year, I was not on active status. Do I still have to complete the certification?

   If you have been on active status at any time during the reporting year, you must complete the certification.

3. What if I am admitted in New Hampshire, but practice primarily in another jurisdiction?

   Select & Complete Option 2 if you have no NH trust accounts. Select & Complete Option 3 if you have a NH trust account.

4. What if I self-reported a trust account error to the Attorney Discipline Office (ADO), or had an overdraft notice (ODN) sent to the ADO, during the reporting year?

   You must answer “no” to Option 3, Question 3. In the explanation box, reference the date of your self-report or ODN. No further details are necessary on the certification form.

5. What if I have no Client Trust Account?

   Select Option 3 and Answer Question 1 “no.”

6. If I hold funds for clients in non-IOLTA accounts, such as estate or trust funds, do I have to include them on the certification?

   Yes. If you are holding funds for clients in accounts that are separate from your IOLTA account(s), you still must report them on the certification.

7. What if I want to file the certification as a paper form?

   The Attorney Discipline Office and the NH Supreme Court require that attorneys file the Trust Account Compliance Certificate electronically. If you need assistance filing the electronic form, the Bar Center staff are happy to help you complete this electronic form.  Please contact us at 603 715-3279 or billing@nhbar.org.

8. What if I changed firms or employment during the reporting year?

   You are ultimately responsible for completing your certification. If you have worked for more than one employer during the reporting year, check with the employers to be sure they have included you on their firm certification for the time you worked there.

9. What does it mean to be out of trust?

   You are out of trust if the total funds you hold or should be holding for clients do not reconcile with funds in your trust account at any given time, even if it did not result in an overdraft.