N.H. Rev. Stat. Ann. § 511:29
Any person who fails to render an account or a true account may be relieved upon a bill in equity whenever it shall appear that such failure was caused by fraud, accident, mistake or misfortune, and that such relief would be just and equitable.
Source. 1883, 29:1. PS 220:18. PL 332:29. RL 388:29.