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
Must Joint Activities Be Treated as Partnerships?
For federal income tax purposes, an unincorporated joint venture, other contractual, or co-ownership arrangement, under which several participants conduct a business or investment activity and split the profits, is generally treated as a partnership. If the joint...
How Purchase Offers Factor into the Valuation Equation
Have you ever heard a business owner brag, "I was offered $X million for my business!", or have you been lucky enough to receive an offer from another party to purchase your private business stock? It seems that such offers reveal how much an objective third party...
A Joint Expert Could Be Just What the Court Ordered
There is a common perception that financial expert witnesses are biased in favor of their clients' financial interests. In truth, credentialed professionals must adhere to various ethical standards that require them to be independent and objective when serving as an...


