Some states have a procedural tool—known as a suit on an account, a suit for an account, or a suit on a sworn account—that limits the evidence and pleading requirements for a creditor to establish its right to recovery on certain types of accounts in a lawsuit to collect a debt. These procedural tools are designed to reduce the cost of a creditor’s recovery of a debt on such accounts, and usually apply to transactions in which there is a sale upon one side and a purchase upon the other, and title to personal property passes from one to the other, creating a debtor-creditor relationship by a general course of dealing.

A sworn account is not an independent cause of action or basis for recovery, but requires the defendant to file a sworn denial of the account to avoid having the court grant judgment against the defendant early in the litigation process (summary judgment).

In New Hampshire, the concept of a suit on a sworn account is not explicitly recognized as a distinct procedural tool in the same manner as it might be in other states. New Hampshire follows the general rules of civil procedure which require a creditor to file a lawsuit and prove their case to recover a debt. The creditor must provide evidence of the debt and the debtor's obligation to pay. If the debtor disputes the debt, they must respond to the lawsuit, and the matter is typically resolved through the litigation process, which may include discovery, motions, and potentially a trial. New Hampshire does not have a specific statute or rule that allows a creditor to obtain a summary judgment solely based on a sworn statement of the account without the debtor having the opportunity to present a defense. As in all states, creditors in New Hampshire must adhere to both state and federal laws regarding debt collection practices, including the Fair Debt Collection Practices Act (FDCPA) at the federal level.