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
Michigan Court of Appeals Affirms Modified-Liquidation Value in a Shareholder Deadlock Litigation
Pitsch v Pitsch Holding Co. In this shareholder deadlock case, the Michigan Court of Appeals affirmed the decisions of the trial court to order a sale of the plaintiffs’ shares of Pitsch Holding Co. (PHC) to the defendants and to determine the price of the shares at a...
Arizona Appeals Court Affirms Trial Court’s Acceptance of a Calculation of Value
Mikalacki v. Rubezic This Arizona divorce appeal affirmed the trial court’s acceptance of a calculation of value the wife’s expert, Brendan Kennedy, offered to determine the value of the couple’s law firm awarded to the husband in the trial. The husband appealed other...
In Appraisal Action, Court Determines Fair Value Using Deal Price Minus Synergies and Adjusting for Increase in Value from Signing to Closing of Merger
In re Appraisal of Regal Entertainment Group Summary. In a merger action involving a publicly traded company, dissenting shareholders sued for a higher value than the deal consideration. Under the applicable appraisal jurisprudence, the court determined fair value...


