SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-1004
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) March 15, 2002
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Commission File Number 1-5324
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NORTHEAST UTILITIES
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(Exact name of registrant as specified in its charter)
MASSACHUSETTS 04-2147929
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(State or other jurisdiction of (I.R.S.Employer incorporation
organization) or Identification No.)
174 BRUSH HILL AVENUE,
WEST SPRINGFIELD,MASSACHUSETTS 01090-0010
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(Address of principal executive offices) (Zip Code)
(413) 785-5871
(Registrant's telephone number, including area code)
Not Applicable
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.
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On March 22, 2002, Northeast Utilities ("NU" or the "the Company")
filed a current report on Form 8-K relating to Arthur Andersen LLP
("Arthur Andersen" or "AA") the Company's principal auditor.
As of March 22, 2002, AA agreed to include its report of
independent public accountants for NU in NU's filing on Form 10-K for
the year ended December 31, 2001. On the same day, the Company
dismissed AA as the Company's principal auditor.
Arthur Andersen's reports on the Company's consolidated financial
statements for each of the years ended 2001 and 2000 did not contain an
adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope or accounting principles.
Arthur Andersen's report includes an explanatory paragraph with respect
to the adoption of Statement of Financial Accounting Standards No. 133,
"Accounting for Derivative Instruments and Hedging Activities," as
amended.
During the years ended December 31, 2001, 2000 and 1999 and
through March 22, 2002, there were no disagreements with Arthur
Andersen on any matter of accounting principle or practice, financial
statement disclosure, or auditing scope or procedure which, if not
resolved to AA's satisfaction, would have caused them to make reference
to the subject matter in connection with their report on the Company's
consolidated financial statements for such years; and there were no
reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Arthur Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16 is a copy of AA's letter, dated
April 2, 2002, stating its agreement with such statements.
Item 7. Financial Statements and Exhibits
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(c) Exhibits
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Exhibit 16 Letter from Arthur Andersen LLP Filed with
to The Securities and Exchange this document
Commission dated April 2, 2002
SIGNATURE
Pursuant to the requirements of the Securities and
Exchange Act of 1934, the registrant has duly caused this
report to be signed on its behalf by the undersigned
hereunto duly authorized.
NORTHEAST UTILITIES
(registrant)
By: /s/ Gregory B. Butler
Name: Gregory B. Butler
Title: Vice President, Secretary and
General Counsel
Date: April 2, 2002