Meet Our Team 

The Royer Advisors and Accountants team is caring and savvy—always ready with insightful advice on major business decisions, on speed dial for complex financial questions, with quick answers about new tax laws or compliance needs before it matters. 

Clients count on us to be by their side, when they need us, with the right information, insight, and skills to achieve their goals. 

CAS Team – 5956

Our Leadership Team

Michael Royer

Michael C. Royer, MST, CPA

President & CEO

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As President and Chief Executive Officer, Michael leads the Royer team of tax, accounting and finance experts. 

With more than 35 years of experience working with companies through all phases of their growth cycle, Michael’s approach combines a strong entrepreneurial, strategic, and creative problem-solving perspective.

He has helped hundreds of businesses through all phases of their business, from acquisition, growth, success, and sale. He has helped dozens of companies navigate family transitions as well as merger sale and/or acquisition.

Michael’s early career included working for an International tax, consulting, and accounting firm and a Fortune 500 company while living in Houston, Texas.

He has a Master’s Degree in Taxation from the Bentley University McCallum School of Business and Bachelor’s Degree in accounting from Stephan F. Austin University.

He is a three-time past President of Big Brother and Big Sisters of Southern Maine, where he also served as Vice -President and Treasurer.

Michael served as a trustee at Cheverus high school, where he served on the executive, finance, strategic planning committees, and chaired the development committee. 

Michael also served as a member of the Advisory Board of Kennebec Technologies; a world class precision manufacturing company located in Augusta, Maine.

Michael has three wonderful grown children and five amazing grandchildren.

He enjoys boating, travel, golf, and staying up-to date on world affairs.

David Swasey 466

David A. Swasey

Chief Operating Officer & Director of Client Advisory Services

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David brings over 25 years of financial and managerial expertise as the COO of Royer.  David oversees the day-to-day operations of the firm while also directing the Client Advisory Services team.  He holds a bachelor’s degree in Accounting and Finance from Cedarville University.  David started with Royer in 2001 and advanced to the role of Firm Administrator.

He took a hiatus in 2013 to pursue an opportunity in the private sector which gave him an opportunity to work close to home and be involved in his two daughters’ formative years.  In 2021 he was given the opportunity to return to the firm as CFO.  In 2023 he was promoted to COO.  David is focused on driving performance and profitability for the firm while at the same time striving to enhance the culture within the firm.  Outside of the firm he is active in his local community and works with several non-profit organizations.


Robert Westhoven

Executive Vice President & Director of Advisory Services

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Robert is a healthcare practice finance expert and brings more than twenty-five years of commercial banking experience to the Royer team. Most recently, Rob served as Director of Dental Banking for a Maine community bank and helped to establish the bank’s healthcare practice finance program.  As program director Rob was intimately involved with transition and succession planning, practice and real estate acquisition, practice valuation, project management, new office construction, equipment financing, and many other aspects of practice finance.  

As a subject matter expert, Rob has presented on numerous finance topics at both the state and national level for the Maine and American Dental Associations. Rob is also a regular guest speaker at the University of New England dental school and at various dental society gatherings.

Rob has worked closely with dental professionals at all stages of their career.  From start up to transition planning and all areas in between, Rob is a trusted advisor to his clients and the dental community. Rob is driven to provide private practice owners with the resources to independently grow their business, support their family and secure their financial future. Rob lives in Auburn, Maine with his wife and three children.

The Royer Team

Justin Berg, MBA

Audit Manager

Michael E. Carlson, CPA

Manager of Corporate Financial Reporting

Carol Cyr

Administrative Manager

Mark G. Filler, CPA/ABV, CBA, AM, CVA

Director of Valuation, Litigation Support and Claims Services

Jonathan Fox

Senior Tax Manager

Zach Gilbert, MST

Senior Tax Accountant

Marjorie M. Hall, CPA

Audit Manager

Donald E. Talbot, CPA

Director of Quality Control & Quality Assurance

Susan Tuttle, MBA, CPA

Municipal Financial Services Account Manager

Katie Zenko, CPA

Director of Tax Services