Thursday, June 3

Duplicitious and Duping, David H. Davis Does Deceitful

Have you ever wondered what ever happened to the duplicitious David H. Davis, former County Commissioner who resigned in disgrace because the public found out that he enjoyed, or may still enjoy, giving minor boys alcohol and such?

Following is the front page article in the Courier this week

Accountant’s CPA license is expired

BY RON SCHAMING
The Courier - June 3, 2010 - Page 1

David H. Davis, a former Hardin County commissioner who resigned in 2002 following a criminal conviction, now stands accused of illegally doing business as a certified public accountant without a state license.

Barry Webb, owner of popular Crump nightspot Big Daddy’s, said revelations the man he says does his taxes has not held a valid CPA license in more than five years leave him feeling "duped."

He said Davis for years represented to him he was a certified public accountant. Webb noted that until fairly recently, the sign in front of Davis’s business at 1370 Pickwick St. in Savannah stated Davis was a CPA.

"I never question it when a man hangs it on his shingle," Webb said.

The matter came to light when during a routine records check, The Courier obtained a document dated two months ago.

It was allegedly submitted by Davis on Webb’s behalf to the city of Crump to comply with a city beer permit ordinance. The letterhead identifies Davis as a certified public accountant.

At the bottom, below a signature purported to be Davis’s, are the typed name and title, "David H. Davis, CPA."

However, according to the website of the Tennessee Department of Commerce & Insurance and confirmed by officials at the state Board of Accountancy, the license Davis held since 1984 expired on Dec. 31, 2004.

Just eighteen months earlier, in June of 2002, Davis had entered into a plea bargain in Hardin County General Sessions Court. Two counts of contributing to the delinquency of a minor were dismissed.

Those counts involved accusations Davis gave marijuana to two male teenage student athletes at his Savannah residence.

In exchange, Davis pleaded guilty to two counts of contributing to the delinquency of a minor via alcohol, and was required to resign his seat on the Hardin County Commission. He paid $1,300 in fines and court costs and was put on supervised probation for 11 months and 29 days.

While the state did not revoke Davis’s CPA license, the convictions could have put it in jeopardy.

Brad Floyd, executive director of the Tennessee Society of CPAs, said ethical requirements play an important role in getting and keeping a CPA license.

Depending on the severity, a criminal conviction is "good cause" for revocation, he said.

State law prohibits anyone without a valid license from using the title of CPA. Violators may even be subject to criminal prosecution for a Class C misdemeanor.

"This is unbelievable," said Webb. ‘It’s like going to an attorney who’s not licensed or a doctor who’s not licensed.

"I’m just so taken back by this I just don’t know what to say."

Crump Police Chief John Youngson said he intends to submit a recommendation that the city board of mayor and aldermen file a formal complaint with the state accountancy board.

Friday, Davis told his side of the story in an interview with The Courier. See sidebar, page 1.

Davis explains, admits mistakes

A staffer’s clerical error resulted in the wrong letterhead being used on a document submitted to the city of Crump on behalf of a local business, according to David H. Davis.

The letterhead falsely identifies Davis as a certified public accountant. Davis has not been a CPA since 2004.
"It’s just a mistake," he said.

Davis admitted the signature on the document prepared for Big Daddy’s in Crump and with the typed signature line, "David H. Davis, CPA," is his.

"She just tells me to sign stuff," he said of the two-month-old document. "Again, my fault."

Davis operates The Davis Firm in Savannah, which he says provides tax services that do not require the preparer to be a certified public accountant.

He said he allowed his CPA license to lapse in 2004.

"Anybody can do taxes," he noted.

Citing the time, cost and family medical expenses, Davis said he decided last year to forgo obtaining the state-required continuing professional education hours needed to reinstate the license.

But until 2009, despite the lack of a CPA license, the large sign in front of his Pickwick Street office continued to announce the location was the place of business of a certified public accountant.

Describing himself as an "eternal optimist," Davis said he left the sign up for years because he was still working on meeting the CPA license requirements.

He denied representing himself as a certified public accountant to any clients during that period.

But what about the big, red-lettered CPA sign viewed by thousands of motorists on busy Pickwick Street daily?
"If they saw the sign–maybe," Davis said.

End of Courier Articles - - -
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FROM THE PAST

--- In May 2002 TheNewSavannahJournal@yahoogroups.com, "themaverickentrepreneur" (i.e. Ted) wrote:

Hardin County Commissioner - BUSTED

The County Commissioner who lead the drive to eliminate the State Office of Constable in Hardin County was arrested Monday, May 20, 2002 on two counts of Contributing to the Delinquency of a Minor and is released on bond.

County Commissioner David H. Davis, CPA is to appear in General Sessions Court on Friday, May 24, 2002 to answer these charges.

The arrest is the results of an ongoing investigation by Constable Ted Cook that resulted from two families filing complaints with the Savannah Police Department. The Complains generally allege that Davis provided alcohol and marijuana to their sons, one of whom was a minor.

Could it be that Commissioner Davis had his own reasons for not wanting Constables in Hardin County?


Submitted for your consideration

Ted G. Cook
The Maverick Entrepreneur