SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT PURSUANT
TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): May 15, 2002
(Amendment to report dated April 30, 2002)
CINERGY CORP.
(Exact Name of Registrant as Specified in Its Charter)
Commission Registrant, State of Incorporation, I.R.S. Employer
File Number Address and Telephone Number Identification No.
1-11377 CINERGY CORP. 31-1385023
(A Delaware Corporation)
139 East Fourth Street
Cincinnati, Ohio 45202
(513) 421-9500
1-1232 THE CINCINNATI GAS & ELECTRIC COMPANY 31-0240030
(An Ohio Corporation)
139 East Fourth Street
Cincinnati, Ohio 45202
(513) 421-9500
1-3543 PSI ENERGY, INC. 35-0594457
(An Indiana Corporation)
1000 East Main Street
Plainfield, Indiana 46168
(513) 421-9500
2-7793 THE UNION LIGHT, HEAT AND POWER COMPANY 31-0473080
(A Kentucky Corporation)
139 East Fourth Street
Cincinnati, Ohio 45202
(513) 421-9500
Item 4. Change in Registrant's Certifying Accountant
As previously reported, upon the recommendation of the Audit Committee of the
Board of Directors of Cinergy Corp., Cinergy's Board of Directors on April 26,
2002 decided that effective upon completion of Arthur Andersen's review of the
first quarter 2002 financial information and related regulatory filings and
services, Cinergy would dismiss Arthur Andersen as Cinergy's and its
subsidiaries', The Cincinnati Gas & Electric Company, PSI Energy, Inc. and The
Union Light, Heat and Power Company (collectively, the "Registrants"),
independent public accountant.
Arthur Andersen completed its review of the first quarter 2002 financial
information and related regulatory filings and services for the Registrants on
May 15, 2002 and its dismissal as the Registrants' independent public accountant
became effective as of such date.
Arthur Andersen's reports on the Registrants' financial statements for the past
two years did not contain an adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope or accounting
principles.
In connection with the audits for the two most recent fiscal years and through
the effective date of the dismissal, there have been no disagreements with
Arthur Andersen on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of Arthur Andersen, would have caused Arthur
Andersen to make reference thereto in its report on the Registrants' financial
statements. Also, during the two most recent fiscal years and through the
effective date of the dismissal, there have been no "reportable events," as such
term is used in Item 304(a)(1)(v) of Regulation S-K.
The Registrants provided Arthur Andersen a copy of this Form 8-K/A prior to its
filing with the Securities and Exchange Commission. Arthur Andersen has provided
the Registrants with a letter dated May 15, 2002, addressed to the Commission,
stating its agreement with the statements contained herein. A copy of such
letter is filed as Exhibit 16 hereto.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
each Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
CINERGY CORP.
THE CINCINNATI GAS & ELECTRIC COMPANY
PSI ENERGY, INC.
THE UNION LIGHT, HEAT AND POWER COMPANY
Dated: May 15, 2002 By /s/BERNARD F. ROBERTS
Name: Bernard F. Roberts
Title: Vice President and Comptroller
(Principal Accounting Officer)
EXHIBIT INDEX
Exhibit Description
Number
16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated May 15, 2002