FORM 8-K
CURRENT REPORT
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): April 22, 2002
Commission Registrant; State of Incorporation; IRS Employer
File Number Address; and Telephone Number Identification No.
1-9513 CMS ENERGY CORPORATION 38-2726431
(A Michigan Corporation)
Fairlane Plaza South, Suite 1100
330 Town Center Drive
Dearborn, Michigan 48126
(313) 436-9261
1-5611 CONSUMERS ENERGY COMPANY 38-0442310
(A Michigan Corporation)
212 West Michigan Avenue
Jackson, Michigan
(517) 788-1030
1-2921 PANHANDLE EASTERN PIPE LINE COMPANY 44-0382470
(A Delaware Corporation)
5444 Westheimer Road, P.O. Box 4967
Houston, Texas 77210-4967
(713) 989-7000
ITEM 4. Changes in Registrant's Certifying Accountant.
On April 22, 2002, the Boards of Directors of CMS Energy Corporation ("CMS Energy") and Consumers Energy Company
("Consumers" and collectively with CMS Energy and their subsidiaries, the "Company"), upon the recommendation of the
Audit Committee of the Boards, voted to discontinue the use of Arthur Andersen LLP ("Arthur Andersen") to audit the
Company's financial statements at and for the year ending December 31, 2002. The Audit Committee of the Board was
directed to search for a replacement independent auditor from among nationally recognized auditing firms and
recommend such replacement firm to the Board for appointment as soon as practical. Arthur Andersen previously had
been retained to review the Company's financial statements at and for the quarter ended March 31, 2002.
Arthur Andersen's reports on the Company's consolidated financial statements for each of the fiscal years ended
December 31, 2001 and December 31, 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.
During the fiscal years ended December 31, 2001 and December 31, 2000, and through the date hereof, 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 Arthur Andersen's satisfaction, would have
caused Arthur Andersen to make reference to the subject matter in connection with its 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 under the Securities Act of 1933, as amended.
The Company provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy
of Arthur Andersen's letter, dated April 29, 2002, stating its agreement with the statements made herein.
Representatives from Arthur Andersen will be invited to attend the Company's
Annual Meeting of Shareholders to be held on May 24, 2002, to have the opportunity to make a statement if they
desire to do so, and to respond to appropriate questions.
ITEM 7. Financial Statements, Pro Forma Financial Statements and Exhibits.
(c) Exhibits
16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission,
dated April 29, 2002, regarding change in certifying accountant.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrants have duly caused this report to
be signed on their behalf by the undersigned hereunto duly authorized.
CMS ENERGY CORPORATION
Dated: April 29, 2002 By: /s/ Alan M. Wright
Alan M. Wright
Executive Vice President, Chief Financial
Officer and Chief Administrative Officer
CONSUMERS ENERGY COMPANY
Dated: April 29, 2002 By: /s/ Alan M. Wright
Alan M. Wright
Executive Vice President, Chief Financial
Officer and Chief Administrative Officer
PANHANDLE EASTERN PIPE LINE COMPANY
Dated: April 29, 2002 By: /s/ Gary W. Lefelar
Gary W. Lefelar
Vice President and Controller
EXHIBIT INDEX
(c) Exhibits
16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission,
dated April 29, 2002, regarding change in certifying accountant.
EXHIBIT 16.1
[Arthur Andersen LLP Letterhead]
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Avenue
Washington, DC 20549
April 29, 2002
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K dated April 29, 2002 of CMS Energy Corporation, Consumers
Energy Company and Panhandle Eastern Pipe Line Company to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
cc: Preston D. Hopper, CMS Energy Corporation
