
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
Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate
Wee v. Yangzhou Putian Shoemaking Co. (In re Unimex Corp.), 2024 “An expert’s report on debtor’s insolvency was excluded under Fed. R. Evid. 702 because the expert’s 50 percent discount of inventory value was a flawed assumption given that the debtor was not being...
North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill
Sneed v. Sneed, 2024 This case concerned the North Carolina appeal of a divorce decree by the trial court. The appellate court affirmed the decisions of the trial court and held that the trial court was within its discretion to accept the business appraiser’s...
U.S. Tax Court Allows a Charitable Contribution Deduction for a Land Easement But Also Applies a Gross Valuation Misstatement Penalty
Buckelew Farm, LLC v. Comm’r, T.C. Memo 2024-52; 2024 The U.S. Tax Court, in this case, allowed a charitable deduction that the IRS had disallowed despite the fact that the conservation purpose was not preserved into perpetuity following a circuit ruling invalidating...