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.

Close up portrait of a male dentist giving a high five to little girl at dental clinic

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.

Office with sledgehammer in front, lawyers and clients discussing court issues or justice at meeting Law and order. The concept of courts and legislatures

Valuation and Litigation Support Expertise

Retained by lawyers and claims professionals in commercial disputes for expert business valuations, business interruption losses, and damages for lost profits.

Who We Serve

Medium-sized businesses in construction, real estate, and manufacturing as well as closely held companies

Dental practices

Municipalities and school districts

“Austin Street Brewery has been working with Royer CPA for several years and they have been a great partner in helping us grow our business. In addition to business advisory services and a comprehensive tax team, their CPA and bookkeeping services have been paramount to our success. Their attention to detail and recordkeeping ensures that our organization is expertly accounted for from billing and invoicing to financial statements. I’ve worked with other accounting firms and Royer CPA is the best!”

– Will Fisher,Co-Founder and CEO, Austin Street Brewery

“Our friends at Royer provide the necessary backdrop of support for our rapidly growing dental organization. After several years of receiving their guidance and expertise, we are elated to say that we are blessed to have the Royer Team in our corner.”

– Nicholas Roy, DMD

“I met Rob Westhoven and the Royer team right out of dental school. Rob wanted to help me no matter what direction I went in. He was easy-going, someone you know will be in your corner – I could tell that right out of the gate. I knew his team could help lead me to whatever light there was in a very difficult market.”

– Dr. Jacob Fillebrown

The Royer Report

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...

Appellate Court (Mississippi) Affirms That Goodwill Is Not a Marital Asset

Smith v. Smith, 2024 This case involved an appeal of a Chancery Court decision in a divorce case in Mississippi. The wife was the appellant in this case. Two major issues were on appeal. The first dealt with child custody, which we will not cover in this digest, and...

Appellate Court (California) Declines to Set Aside Appraisal and Decision of Arbitrator

Hardiman v. Woodlands Store, Inc., 2024 This appeal to the California Court of Appeal dealt with an appraisal of the plaintiffs’, Roy and Janet Hardiman’s, 15% interest in a grocery business the defendant, Woodlands Store Inc., owned and operated. The plaintiffs...

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