
Royer Advisors and Accountants is the full-service accounting, tax, and business advisory firm you rely on for answers, advice, and solutions for success.

Business Tax, Accounting + Advising
From routine tax preparation to complex reviews, sophisticated accounting to CFO services, Royer helps small and medium-sized businesses from start to success to succession.

Maine's Premier Dental Accounting Firm
Specializing in financial management, consulting, reviews, reporting, valuation, buying, and selling of dental practices, Royer is more than expert CPA services.

Municipal Auditing
An independent, risk-based approach to ensure the accuracy of your financial information and the highest level of assurance.

Valuation and Litigation Support Expertise
Who We Serve
Medium-sized businesses in construction, real estate, and manufacturing as well as closely held companies
Dental practices
Municipalities and school districts
The Royer Report
Indiana Appellate Court Remands to Revalue Wife’s Business Supported by the Evidence
Bergquist v. Bergquist, 2024 Trishia Bergquist (the wife) appealed the Indiana Stueben County Circuit Court’s dissolution decree to the Indiana Court of Appeals. Several issues were raised. This digest covers the issue as to whether the circuit court abused its...
Ohio Court of Appeals Affirms the Value of Husband’s Business Based on ‘the Evidence That Was Actually Before the Trial Court’
In this appeal of a divorce case in Ohio, the appellate court affirmed that the trial court, in having independently determined the value of the husband’s business without having instructed the parties to produce evidence to support the value, did not abuse its discretion. The wife did not dispute the specificities of the trial court’s valuation nor challenge the credibility of the husband’s testimony.
U.S. District Court (California) Denies Plaintiffs’ Motion to Compel Documents in a Case Involving Uber
Boston Ret. Sys. v. Uber Techs., Inc., 2024. The lead plaintiff, Boston Retirement System filed a motion to compel production of unredacted versions of 28 documents nonparty PricewaterhouseCoopers produced. Uber Technologies Inc. asserted that the work product doctrine shielded the redacted portions. The documents were in four categories: impairment assessments, forensic memoranda, emails, and management representation letters. The court ordered Boston Retirement System to provide one example of each category one, two, and four for in camera review. Uber was ordered to provide unredacted copies of all emails at issue.