399-A:11 Record Keeping Requirements. – I. The licensee shall maintain such books and records in accordance with sound business and accepted accounting practices as will enable the department to determine whether the licensee's business is in compliance with the provisions of this chapter and the rules adopted pursuant to it. Such records shall be maintained in a readily accessible location and made available for examination at the licensee's New Hampshire principal office or its New Hampshire branch office location or the office of its New Hampshire agent for a period of at least 3 years after the licensee's final transaction on a loan or application file. II. A licensee may maintain its records in electronic format if, upon request, the licensee provides the commissioner with: (a) A full explanation of the programming of any data storage or communications systems in use; and (b) Information from any books, records, electronic data processing systems, computers, or any other information storage system in the form requested by the commissioner. Source. 2015, 73:1, eff. Jan. 1, 2016.
New Hampshire Legal Code