UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): May 3, 2002 (May 2, 2002)
HARRAH'S ENTERTAINMENT, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 1-10410 62-1411755
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
ONE HARRAH'S COURT
LAS VEGAS, NEVADA 89119
(Address of Principal Executive Offices) (Zip Code)
(702) 407-6000
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(Registrant's telephone number, including area code)
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Dismissal of previous independent accountants
(i) On May 2, 2002, Harrah's Entertainment, Inc. dismissed Arthur
Andersen LLP, or Andersen, as its independent public
accountants. Harrah's Audit Committee and Board of Directors
participated in and approved the decision to dismiss Andersen.
(ii) The reports of Andersen on the financial statements of
Harrah's for the past two fiscal years contained no adverse
opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting
principle.
(iii) During the two most recent fiscal years and through May 2,
2002, there have been no disagreements between Harrah's and
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 Andersen, would have caused Andersen to make
reference to the subject matter thereof in its report on
Harrah's financial statements for such periods.
(iv) During the two most recent fiscal years and through May 2,
2002, there have been no reportable events (as defined in Item
304(a)(1)(v) of Regulation S-K).
(v) At the request of Harrah's, Andersen furnished a letter
addressed to the SEC stating that it agrees with the above
statements. A copy of such letter, dated May 2, 2002, is filed
as Exhibit 16 to this Form 8-K.
(b) Engagement of new independent accountants.
(i) Harrah's engaged Deloitte & Touche LLP as its new independent
accountants as of May 2, 2002. During the two most recent
fiscal years and through May 2, 2002, Harrah's has not
consulted with Deloitte & Touche LLP regarding the matters
described in, and required to be disclosed pursuant to, Item
304(a)(2)(i) or Item 304(a)(2)(ii) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
16 (1) Arthur Andersen LLP Letter Dated May 2, 2002
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
HARRAH'S ENTERTAINMENT, INC.
Date: May 3, 2002 By: /s/ Brad L. Kerby
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Name: Brad L. Kerby
Title: Vice President, Corporate
Counsel, and Secretary