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 Explains How to Handle Retained Earnings in Divorce Cases
Jensen v. Jensen, 2018 Mich. App. LEXIS 40 (Jan. 9, 2018) This Michigan divorce case involving an S corporation that was the owner’s separate property raised a number of valuation-related questions, including an issue of first impression: Are the earnings a closely...
QBI Deduction Provides Tax Break to Pass-Through Entity Owners
The IRS has recently issued proposed reliance regulations that help clarify the new qualified business income (QBI) deduction that was introduced as part of the Tax Cuts and Jobs Act. The guidance is involved and goes on for hundreds of pages. The IRS explained that...
What’s Next for State Tax Nexus?
The recent Wayfair decision by the U.S. Supreme Court has had a major impact on states that want to collect sales and use taxes. Before this case, economic “nexus” for tax purposes was established only if the seller of goods or services exhibited a “physical presence”...


