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
Tax-Exempt Organizations: IRS Provides Guidance on New UBTI Rule
More guidance has been issued by the IRS in regards to the Tax Cuts and Jobs Act (TCJA), signed into law in December 2017. This time the topic is the calculation of unrelated business taxable income (UBTI) for tax-exempt organizations and any separate trade or...
E-Discovery Can Make or Break a Case
Electronically stored information (ESI), whether emails, spreadsheets, text documents, or others, is routinely requested as evidence in lawsuits. Destroying that data, or being unable to produce it during the discovery process, can result in some harsh legal...
Inadequate ESOP Valuation Vetting Gets Trustee Into Hot Water
Brundle v. Wilmington Trust N.A. The case involved a short-lived ESOP whose structure was unusual in that the sellers—the principal shareholders in a private security firm—agreed to sell 90% of their shares to the ESOP and exchange the remaining 10% for warrants. The...


