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Royer Advisors and Accountants is the full-service accounting, tax, and business advisory firm you rely on for answers, advice, and solutions for success.

Moe & Stephanie 5732

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.

Maria & Mark D

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

When Goodwill Takes Center Stage

When Goodwill Takes Center Stage

According to the International Glossary of Business Valuation Terms, goodwill is defined as: "That intangible asset arising as a result of name, reputation, customer loyalty, location, products, and similar factors not separately identified." The remainder of value...

Court Likens ‘Book of Business’ to Professional Goodwill

Court Likens ‘Book of Business’ to Professional Goodwill

Finby v. Finby, 2013 Cal. App. Unpub. LEXIS 9097 (Dec. 18, 2013) A California divorce case in which one spouse was a financial advisor with an impressive client list raised a host of conceptual and technical valuation questions as to the community’s interest in her...

Court Pans Valuation Based on Expert’s Fiction, Not Fact

Court Pans Valuation Based on Expert’s Fiction, Not Fact

Ward v. Ward, 2014 W.Va. LEXIS 128 (Feb. 14, 2014) In a divorce case, the husband appealed to the state’s highest court, arguing that the lower courts accepted a valuation of his business interest that did not reflect the company as it was on the valuation date....