Duke Energy Ohio, Inc., et al. – ‘8-K’ for 4/30/02

On:  Tuesday, 4/30/02   ·   For:  4/30/02   ·   Accession #:  899652-2-38   ·   File #s:  1-01232, 1-03543, 1-11377, 2-07793

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                         3±    14K 
 2: EX-99       Miscellaneous Exhibit                                  1      6K 
 3: EX-99       Miscellaneous Exhibit                                  1      6K 

8-K   —   Current Report
Document Table of Contents

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 of earliest event reported): 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                            

The Audit Committee of the Board of Directors of Cinergy Corp. has continually  
monitored Arthur Andersen LLP's situation and reexamined whether continued      
retention of Arthur Andersen as our outside auditors is appropriate. As         
recommended by Cinergy's Audit Committee, 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 will 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. The Board of Directors, upon the recommendation  
of the Audit Committee, approved the selection of Deloitte & Touche LLP to serve
as the Registrants' independent public accountant for the 2002 fiscal year. The 
engagement of Deloitte & Touche is subject to execution of a final definitive   
agreement.                                                                      

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 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 Registrants' financial statements for    
such years. Also, during those years, 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 prior to its   
filing with the Securities and Exchange Commission. Arthur Andersen has provided
the Registrants with a letter dated April 30, 2002, addressed to the Commission,
stating its agreement with the statements contained herein. A copy of such      
letter is filed as Exhibit 16 hereto.                                           

During the years ended December 31, 2001 and 2000 and through the date hereof,  
the Registrants did not consult Deloitte & Touche with respect to the           
application of accounting principles to a specified transaction, either         
completed or proposed, or the type of audit opinion that might be rendered on   
the Registrants' financial statements, or any other matters or reportable events
as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.                  

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: April 30, 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 April 30, 2002                          
99  Press release dated April 30, 2002                            

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing		Date		Other Filings
Filed on / For Period End:		4/30/02		U5S
		4/26/02
		12/31/01		10-K405,  11-K,  U-13-60,  U-9C-3,  U5S,  U5S/A
		12/31/00		10-K,  11-K,  U-13-60,  U-9C-3,  U5S
				List all Filings