
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
Delaware Chancery Court Determines That Reducing Potential Personal Liability Exposure Through a Change in Corporate Domicile Constituted a Nonratable Benefit
Palkon v. Maffei, 2024 This was a suit where the minority shareholders challenged the conversion of two Delaware corporations into Nevada corporations with the controlling shareholder delivering the deciding vote the admitted purpose of which was reducing potential...
Supreme Court (Alaska) Affirms Trial Court Calculation of Active Appreciation
The Alaska Supreme Court made three rulings in this, but we focus the digest on the second ruling, that the trial court did not err in valuing the business’s active appreciation. The trial court’s explanation was reasonable and considered aspects of the reports. Each spouse appealed certain aspects of the trial court’s order dividing their property. The wife appealed that the trial court erred in valuing the active appreciation of the business, and the husband challenged the trial court’s valuation of the active appreciation of real property rented to the business. The supreme court affirmed the trial court property division in all aspects.
Ohio Trial Court Fails to Consider Expert Testimony—Appellate Court Remands
Miller v. Miller, 2024-Ohio-821 The husband, Craig Miller, appealed from an amended judgment decree of divorce. The appellate court reversed the trial court. Facts and procedural history. The parties married on June 15, 2004. The husband became an optometrist in 2004...