This is supposed to take place at Christmas time, starting in early or mid December. It's New Hampshire because Mrs. Parkers tells Emma they are going to the capital, Concord, to take some legal depositions. Emma is supposedly waiting for the results of the Bar exam to find out if she passed and can become a lawyer. But the Bar exam is given only two times a year - in July and February - on the same day in every state. The results from the February exam are posted sometime in April, and the results from the July exam are posted in late September or early October in nearly every state. There is absolutely no way an applicant would be getting results anywhere close to Christmas.
The movie is supposed to take place in the United States (US flag are prominently displayed in every office) but the opening title pans over a town where we see a Canadian flag.