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
U.S. Supreme Court Affirms Inclusion of Corporate-Owned Life Insurance in Value of Company for Estate Tax Purposes
Connelly v. United States, 2024 The U.S. Supreme Court took on this case because of a split between two circuit courts. In the first case, Blount v. Commr., the 11th Circuit Court of Appeals reversed the Tax Court and excluded the insurance proceeds that accrued as a...
Massachusetts Appellate Court Finds Double and Maybe Triple Dipping and Reverses and Remands
Trethewey v. Trethewey, 2024 Overview. The judge awarded $1.7 million to Rosalia from the Wells Fargo account because the money transferred to her should not have been considered as a marital asset free from its liability. (Editor’s note: It was an account holding...
Iowa Appellate Court Affirms Date of Value and Value of Farming Operation in Shareholder Oppression Suit
Walker v. Daniels, 2024 This was an Iowa appeal of a trial court decision of an oppression suit filed by two sisters who were minority shareholders in a family farming operation. This was a dispute between three brothers and their two sisters over their family farming...


