
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
Utah Appellate Court Affirms Value of Husband’s Business, Which Excludes Personal Goodwill, But Disallows Reduction for Taxes on Hypothetical Sale
Rothwell v. Rothwell, 2023 The Court of Appeals of Utah considered several issues on the husband’s appeal from the district court’s ruling concerning the couple’s dissolution of marriage. This digest will cover the appellate court’s opinion regarding the valuation...
Connecticut Court Determines Fair Value of 50% Interest in Commercial Real Estate Holding Company—Parties Could Not Agree on Value
Buccieri v. New Hope Realty, Inc. This case arose out of a dispute between the surviving family and a trustee of the founders of New Hope Realty Inc. The parties could not agree on the management and operations of New Hope Realty. On July 7, 2020, a dissolution...
Value of Husband’s Business Affirmed Based on Trial Judge’s Reasonable Discretion
In re Marriage of Bainbridge, 2023 In this case, Troy Bainbridge appealed the decree dissolving his marriage to Amanda Bainbridge. The appellate court did not err in its award of spousal support and determined that the value of the husband’s company was proper...