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
No ‘Circular Reasoning’ in Expert’s Lost Profits Calculation
Packgen v. Berry Plastics Corp. (Packgen II) In appealing a multimillion-dollar lost profits award, the defendants contended the expert failed to show causation, used an unjustifiably long loss period, and relied on scanty historical data to calculate damages....
New Law, New Limit on Deductions for Business Interest Expense
The Tax Cuts and Jobs Act (TCJA) sets a new limit on deductions for business interest expense. This is a permanent change for tax years beginning in 2018 with no end date. Will your Maine business be affected? Here’s what you need to know. How Have the Rules Changed?...
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...


