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
When Does an Employee Qualify as Exempt From Withholding?
Often a Maine-based small business will be asked by staff members if they can be exempt from federal withholding. There are a few different things to keep in mind when considering this question: If the staff member had no liability the previous year, i.e., they...
Court Deems Treatment of S Corp Undistributed Income ‘Problematic’
Diez v. Davey, 2014 Mich. App. LEXIS 2041 (Oct. 23, 2014) How does the law treat undistributed income from a parent’s S corporation for purposes of determining child support? This was the central question in a recent child custody case. The lower court relied on...
Important Features When Selecting a Collection Agency
It happens. Even the most efficiently run small business can run into delinquent accounts, and be faced with the unpleasant task of trying to collect on past-due accounts. Most small businesses have their own internal debt collection process, but may need to turn to a...


