SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date earliest event reported) March 21, 1994 (March 16, 1994) Commission Registrant, State of Incorporation, IRS Employer File Number Address and Telephone Number Identification No. 1-11299 ENTERGY CORPORATION 13-5550175 (a Delaware corporation) 225 Baronne Street New Orleans, Louisiana 70112 Telephone (504) 529-5262 1-10764 ARKANSAS POWER & LIGHT COMPANY 71-0005900 (an Arkansas corporation) 425 West Capitol Avenue, 40th Floor Little Rock, Arkansas 72201 Telephone (501) 377-4000 1-8474 LOUISIANA POWER & LIGHT COMPANY 72-0245590 (a Louisiana corporation) 639 Loyola Avenue New Orleans, Louisiana 70113 Telephone (504) 569-4000 0-320 MISSISSIPPI POWER & LIGHT COMPANY 64-0205830 (a Mississippi corporation) 308 East Pearl Street Jackson, Mississippi 39201 Telephone (601) 969-2311 0-5807 NEW ORLEANS PUBLIC SERVICE INC. 72-0273040 (a Louisiana corporation) 639 Loyola Avenue New Orleans, Louisiana 70113 Telephone (504) 569-4000 1-9067 SYSTEM ENERGY RESOURCES, INC. 72-0752777 (an Arkansas corporation) Echelon One 1340 Echelon Parkway Jackson, Mississippi 39213 Telephone (601) 984-9000 Item 4. Changes in Registrant's Certifying Accountant In 1993, proposals were requested from qualified firms of certified public accountants to perform audit services beginning in 1994 for Entergy Corporation and its subsidiaries (Arkansas Power & Light Company, Gulf States Utilities Company, Louisiana Power & Light Company, Mississippi Power & Light Company, New Orleans Public Service Inc., and System Energy Resources, Inc.). On March 16, 1994, the firm of Deloitte & Touche was notified that the firm of Coopers & Lybrand was selected as the new independent accountants as a result of this process. The decision to change accountants was approved by the Audit Committee of the Board of Directors of Entergy Corporation. The firm of Deloitte & Touche served as independent auditors for Entergy Corporation and its subsidiaries, excluding Gulf States Utilities Company for the years ended December 31, 1993 and 1992. The firm of Deloitte & Touche had acted for Entergy Corporation and its subsidiaries, excluding Gulf States Utilities Company, in this capacity since the Corporation's organization in 1949. It had also acted in a similar capacity since 1932 for the Corporation's operating subsidiaries except for System Energy Resources, Inc. for which it had acted since that corporation's formation in 1974. The Independent Auditors' Reports of Deloitte & Touche on the consolidated financial statements of Entergy Corporation and subsidiaries and the financial statements of Arkansas Power & Light Company, Louisiana Power & Light Company, Mississippi Power & Light Company, New Orleans Public Service Inc., and System Energy Resources, Inc. as of December 31, 1993 and 1992, and for each of the three years in the period ended December 31, 1993 each expressed an unqualified opinion, and as to Entergy Corporation includes explanatory paragraphs as to uncertainties because of certain regulatory and litigation matters and as to System Energy Resources, Inc. includes an explanatory paragraph as to an uncertainty resulting from a regulatory proceeding. There were no reportable events (as defined in Regulation S-K, Item 304(a)(1)(v)) or disagreements with Deloitte & Touche on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that were not resolved to the satisfaction of Deloitte & Touche, during the past two fiscal years and through March 16, 1994. The firm of Coopers & Lybrand has acted as independent accountants since 1933 for the Corporation's operating subsidiary, Gulf States Utilities Company. Item 7. Exhibits 16 - Letter from Deloitte & Touche regarding change of certifying independent accountants. SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Entergy Corporation By: /s/ Lee W. Randall Lee W. Randall Vice President and Chief Accounting Officer Arkansas Power & Light Company Louisiana Power & Light Company Mississippi Power & Light Company New Orleans Public Service Inc. System Energy Resources, Inc. By: /s/ Lee W. Randall Lee W. Randall Vice President, Chief Accounting Officer and Assistant Secretary Dated: March 21, 1994