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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):
February 8, 2002
KANSAS CITY POWER & LIGHT COMPANY
(Exact name of registrant as specified in its charter)
1-707
(Commission file number)
MISSOURI 44-0308720
(State of other (I.R.S. Employer
jurisdiction of incorporation or Identification No.)
organization)
1201 Walnut
Kansas City, Missouri 64106
(Address of principal executive offices)
(816) 556-2200
(Registrant's telephone number, including area
code)
NOT APPLICABLE
(Former name or former address, if changed since
last report)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
On February 5, 2002, the Company's Board of Directors, upon
recommendation of the Board's Audit Committee, approved the
engagement of the accounting firm of Deloitte & Touche LLP as the
independent public accountants to audit and certify the Company's
financial statements for 2002, subject to ratification and
approval by the shareholders of the Company. The services of the
accounting firm of PricewaterhouseCoopers LLP, who previously
served as Great Plains Energy Incorporated's and Kansas City
Power & Light Company's independent public accountants, were
notified on February 8, 2002 that their services will be
discontinued effective with the completion of the audit of the
December 31, 2001 financial statements. The Company solicited
bids from independent public accounting firms and the Audit
Committee of the Board recommended a change of auditors after
reviewing and evaluating the audit services offered by the
accounting firms and the costs associated with such services.
In connection with the audits of the consolidated financial
statements for the years ended December 31, 1999 and 2000 and the
subsequent interim period preceding the former accountant's
dismissal, there have been no disagreements with
PricewaterhouseCoopers LLP on any matters of accounting
principles or practices, financial statement disclosure, or
auditing scope or procedure which, if not resolved to their
satisfaction, would have caused PricewaterhouseCoopers LLP to
make references thereto in connection with its reports on the
financial statements for such years. PricewaterhouseCoopers
LLP's reports on the financial statements for the years ended
December 31, 1999 and 2000 did not contain an adverse opinion or
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit No.
99 Letter of PricewaterhouseCoopers LLP
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.
KANSAS CITY POWER & LIGHT COMPANY
/s/Jeanie Sell Latz
Jeanie Sell Latz
Secretary
Date: February 15, 2002
Exhibit 99
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Kansas City Power & Light
Company (copy attached), which we understand will be filed with
the Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report dated February 8, 2002. We agree with
the statements concerning our Firm in such Form 8-K except that
it should be noted that we are not in a position to comment on
the Company's solicitation or evaluation process referred to in
the last sentence of the first paragraph of such Form 8-K. It
should be noted that with respect to the first sentence of the
second paragraph our agreement extends through February 8, 2002,
the date that the Company notified us that our services will be
discontinued effective with the completion of the audit of the
December 31, 2001 financial statements.
/s/PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Kansas City, Missouri
February 15, 2002