SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of 15(d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) March 22, 2002
SOUTHERN INDIANA GAS AND ELECTRIC COMPANY
(Exact name of registrant as specified in its charter)
Indiana 1-3553 35-0672570
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(State of Incorporation) (Commission File Number) (I.R.S. Employer
Identification No.)
20 N.W. Fourth Street, Evansville, Indiana 47708
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (812)491-4000
N/A
(Former name or address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountant.
On March 22, 2002, the Audit Committee of the Board of Directors of Vectren
Corporation (Vectren), the parent company of Southern Indiana Gas and Electric
Company. (the "Company"), decided to replace Arthur Andersen LLP ("Arthur
Andersen") as the Company's independent auditors, effective upon completion of a
transition period which is expected to extend through the conclusion of their
review of the financial results of the Company and its subsidiaries for the
first quarter of 2002. The Audit committee has initiated the process for
selecting a replacement firm for the 2002 fiscal year and expects to make a
selection in the near future. The Audit Committee also determined that if
subsequent circumstances make it advisable to replace Arthur Andersen sooner,
that action would be taken.
In connection with the audits for the two most recent fiscal years and through
the date hereof, 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 financial statements of the Company for
such time periods. Also, during those time periods, there have been no
"reportable events," as such term is used in Item 304(a)(1)(v) of Regulation
S-K.
Arthur Andersen's reports on the financial statements of the Company for the
last two years neither contained an adverse opinion or disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles.
The Company provided Arthur Andersen a copy of this Form 8-K prior to its filing
with the Securities and Exchange Commission (the "Commission"). Arthur Andersen
has provided the Company with a letter, addressed to the Commission, which is
filed as Exhibit 16 hereto.
Item 7. Exhibits
16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission,
dated March 26, 2002.
SIGNATURES
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.
SOUTHERN INDIANA GAS AND ELECTRIC COMPANY
March 26, 2002
By: /s/ Jerome A. Benkert, Jr.
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Jerome A. Benkert, Jr.
Executive Vice President, Chief
Financial Officer, and Treasurer