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. District Court Decides Some Issues for Government and Some for Defendants But Very Little in Damages in an ERISA ESOP Case
Walsh v. Preston, 2022 Background. On Dec. 30, 2014, the plaintiff, Walsh (Secretary of Labor), filed this action pursuant to ERISA against the defendants. The complaint alleged the following: (1) breach of fiduciary duties; (2) engaging in prohibited transactions;...
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...
U.S. Appellate Court Rules Sufficient Evidence to Support Future Damages
WL All. LLC v. Precision Testing Grp. Inc. This is a partnership dispute between the plaintiff, WL Alliance, and the defendants, Precision Testing Group Inc. and Glenn Stuckey. After a trial, the defendants were found liable for $3.3 million in damages. The defendants...


