UNITED STATES
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): November 7, 1997
TUCSON ELECTRIC POWER COMPANY
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(Exact name of registrant as specified in its charter)
Arizona 1-5924 86-0062700
(State of Incorporation) (Commission File Number) (IRS Employer
Identification No.)
220 West Sixth Street, Tucson, Arizona 85701
(Address of principal executive office) (Zip Code)
(602) 571-4000
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
On November 7, 1997, based upon the recommendation of
its audit committee, the Board of Directors of Tucson
Electric Power Company voted to appoint Price Waterhouse LLP
as the Company's independent accountants effective for the
year ending December 31, 1998. The Company chose not to
renew the engagement of Deloitte & Touche LLP, the Company's
present independent accountants. Deloitte & Touche LLP will
continue to serve for the 1997 fiscal year, including
rendering an opinion on the financial statements for the
year ending December 31, 1997.
The reports of Deloitte & Touche LLP on the Company's
financial statements for each of the two most recent years
ended December 31, 1996 did not contain any adverse opinion
or disclaimer of opinion, nor were the reports qualified in
any matter. The opinion on the Company's financial
statements for the year ended December 31, 1995 contained a
paragraph regarding the uncertainty as to the timing of the
recovery of certain costs associated with 37.5% of
Springerville Unit 2 because the Company had not yet
received rate relief for such costs. The 1996 ACC Rate
Order provided for the timing of the recovery of such costs,
thereby eliminating the need for a similar paragraph in the
opinion on the Company's financial statements for the year
ended December 31, 1996.
During 1995, 1996 and the period from December 31, 1996
to the date of this Form 8-K, there were no disagreements
with Deloitte & Touche LLP on any matter of accounting
principle or practice, financial statement disclosure or
auditing scope or procedure. During this period, there were
no "reportable events" as that term is defined in Item 304
(a) (1) (v) of Regulation S-K.
The Company has requested Deloitte & Touche LLP to
furnish a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the above
statements.
SIGNATURE
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 thereunto duly
authorized.
TUCSON ELECTRIC POWER COMPANY
(Registrant)
Date: November 14, 1997 Ira R. Adler
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Ira R. Adler
Senior Vice President and
Principal Financial Officer
