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
Despite Rejection of Franchise Agreements in Bankruptcy, Debtor Remained Obligated Under Franchise Covenants Not to Compete
EllDan Corp. v. Steele (In re EllDan Corp.), 2023 The debtor, EllDan Corp., and Kevin Steele, the plaintiffs, contended that the covenants not to compete contained in franchise agreements between the debtor and the franchise, Fantastic Sams Franchise Corp., were...
Louisiana Appeals Court Affirms Trial Court That Husband’s Business Is Not a Professional Business and Has Value Other Than Personal Goodwill of Husband
Thomasee v. Thomasee The Louisiana appellate court affirmed the decision of the Trial Court in a divorce case that included the value of the husband’s business in the marital estate as community property. The husband argued that the FEMA adjuster business is a...
Delaware Chancery Court Determines Fair Value of Minority Interest Buyout—Cites Differences in Cash-Flow Assumptions as Cause for Large Discrepancy in Value
Ramcell, Inc. v Alltel Corp., 2022 Del. In this appraisal action to determine fair value, petitioner Ramcell Inc. exercised its appraisal rights in asking for a statutory appraisal of the value of its 155 shares of Jackson Cellular Telephone Co. Inc. The respondent,...


