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<SEC-DOCUMENT>0001299933-07-001242.txt : 20070228
<SEC-HEADER>0001299933-07-001242.hdr.sgml : 20070228
<ACCEPTANCE-DATETIME>20070228161931
ACCESSION NUMBER:		0001299933-07-001242
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20061130
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20070228
DATE AS OF CHANGE:		20070228

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CONSUMERS ENERGY CO
		CENTRAL INDEX KEY:			0000201533
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				380442310
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-05611
		FILM NUMBER:		07658065

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201
		BUSINESS PHONE:		5177881031

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CONSUMERS POWER CO
		DATE OF NAME CHANGE:	19920703

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CMS ENERGY CORP
		CENTRAL INDEX KEY:			0000811156
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				382726431
		STATE OF INCORPORATION:			MI
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09513
		FILM NUMBER:		07658066

	BUSINESS ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201
		BUSINESS PHONE:		5177881031

	MAIL ADDRESS:	
		STREET 1:		ONE ENERGY PLAZA
		CITY:			JACKSON
		STATE:			MI
		ZIP:			49201
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>htm_18544.htm
<DESCRIPTION>LIVE FILING
<TEXT>
<!-- CoverPageHeader start -->
<!DOCTYPE html PUBLIC "-//W3C//DTD HTML 3.2//EN">
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<HEAD>
<TITLE> CMS Energy Corporation (Form: 8-K/A) </TITLE>
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<BODY TEXT="#000000" BGCOLOR="#FFFFFF" ALINK="#0000FF" HLINK="#FF0000" VLINK="#800080">
<A NAME="DOCUMENT_TOP">&nbsp;</A>
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<FONT SIZE="4">
		UNITED STATES<BR>
	SECURITIES AND EXCHANGE COMMISSION
</FONT>
<BR>
<FONT SIZE="2">
	WASHINGTON, D.C. 20549
</FONT>
<P ALIGN="CENTER">
<FONT SIZE="5">
	FORM 8-K/A
</FONT>
<FONT SIZE="2">
	<br>(Amendment No. 1)
</FONT>
</P>
<P ALIGN="CENTER">
<FONT SIZE="3">
	CURRENT REPORT
</FONT>
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<P ALIGN="CENTER">
<FONT SIZE="2">
	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
</FONT>
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<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">
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	&nbsp;
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	Date of Report (Date of Earliest Event Reported):
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	&nbsp;
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	November 30, 2006
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<BR>
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<!-- CoverPageTitle END --><!-- CoverPageRegistrant START -->
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<FONT SIZE="6">
	CMS Energy Corporation
</FONT>
<FONT SIZE="2">
<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
</FONT>
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	&nbsp;
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	Michigan
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<FONT SIZE="2">
	001-09513
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</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	38-2726431
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</TD>
</TR>
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<FONT SIZE="2">
_____________________<BR>
	(State or other jurisdiction
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_____________<BR>
	(Commission
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<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
______________<BR>
	(I.R.S. Employer
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<FONT SIZE="2">
	of incorporation)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	File Number)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Identification No.)
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	&nbsp;&nbsp;
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	&nbsp;
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	&nbsp;
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<FONT SIZE="2">
	One Energy Plaza, Jackson, Michigan
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</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	49201
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_________________________________<BR>
	(Address of principal executive offices)
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<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
___________<BR>
	(Zip Code)
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">

<TR VALIGN="BOTTOM">
<TD WIDTH="51%">
	&nbsp;
</TD>
<TD WIDTH="5%">
	&nbsp;
</TD>
<TD WIDTH="44%">
	&nbsp;
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Registrant&#146;s telephone number, including area code:
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	517-788-0550
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<P ALIGN="CENTER">
<FONT SIZE="2">
	Not Applicable
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
</FONT>
<P ALIGN="CENTER">
<FONT SIZE="2">
	&nbsp;
</FONT>
<!-- CoverPageRegistrant END --><!-- CoverPageRegistrant START -->
<P ALIGN="CENTER"><!-- -->
<FONT SIZE="6">
	Consumers Energy Company
</FONT>
<FONT SIZE="2">
<BR>__________________________________________<BR>
	(Exact name of registrant as specified in its charter)
</FONT>
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">
<TR VALIGN="BOTTOM">
<TD WIDTH="33%">
	&nbsp;
</TD>
<TD WIDTH="34%">
	&nbsp;
</TD>
<TD WIDTH="33%">
	&nbsp;
</TD>
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<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Michigan
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	001-05611
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	38-0442310
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_____________________<BR>
	(State or other jurisdiction
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_____________<BR>
	(Commission
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
______________<BR>
	(I.R.S. Employer
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	of incorporation)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	File Number)
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	Identification No.)
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;&nbsp;
</FONT>
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<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
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<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	One Energy Plaza, Jackson, Michigan
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	49201
</FONT>
</TD>
</TR>
<TR VALIGN="BOTTOM">
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
_________________________________<BR>
	(Address of principal executive offices)
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<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
___________<BR>
	(Zip Code)
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<CENTER>
<TABLE CELLSPACING="0" BORDER="0" CELLPADDING="0" WIDTH="100%">

<TR VALIGN="BOTTOM">
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	&nbsp;
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	&nbsp;
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<FONT SIZE="2">
	Registrant&#146;s telephone number, including area code:
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD ALIGN="CENTER" VALIGN="TOP">
<FONT SIZE="2">
	517-788-0550
</FONT>
</TD>
</TR>
</TABLE>
</CENTER>
<P ALIGN="CENTER">
<FONT SIZE="2">
	n/a
<BR>______________________________________________<BR>
	Former name or former address, if changed since last report
</FONT>
<P ALIGN="CENTER">
<FONT SIZE="2">
	&nbsp;
</FONT>
<!-- CoverPageRegistrant END --><P><FONT SIZE="2">
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any
of the following provisions:</FONT>
</P>
<P><FONT SIZE="2">
[&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
[&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
</P></FONT><!-- PageBreak START -->
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<HR NOSHADE>
<DIV ALIGN="LEFT" STYLE="PAGE-BREAK-BEFORE:ALWAYS">
<A HREF="#DOCUMENT_TOP">
<U>
<B>
<FONT SIZE="2">Top of the Form</FONT>
</B>
</U>
</A>
</DIV>
<!-- PageBreak END --><!-- Item START -->
<P ALIGN="LEFT">
<FONT SIZE="2">
<B>
	Item 4.01 Changes in Registrant's Certifying Accountant.
</B>
</FONT>
</P>
<P ALIGN="LEFT">
<FONT SIZE="2">
Explanatory Note<br><br>This Current Report on Form 8-K/A amends the Current Report on Form 8-K filed on December 5, 2006 by CMS Energy Corporation ("CMS Energy") and Consumers Energy Company ("Consumers") to reflect that Ernst & Young LLP ("Ernst & Young") has been dismissed as CMS Energy&#x2019;s and Consumers&#x2019; independent registered public accounting firm.<br><br>CMS Energy and Consumers previously announced that on November 30, 2006 CMS Energy and Consumers dismissed Ernst & Young as their independent registered public accounting firm.  The decision to dismiss Ernst & Young was recommended and approved by the Audit Committees of the Boards of Directors of both CMS Energy and Consumers (the "Audit Committees") and was the result of a competitive bidding process conducted in the ordinary course of business.  As announced, Ernst & Young would continue as the auditors for the consolidated financial statements of CMS Energy and Consumers for the fiscal year ending December 31, 2006.  Ernst & Young woul
d also continue as the auditors of the financial statements of the Employees&#x2019; Savings Plan and Employee Stock Ownership Plan of Consumers Energy Company (the "Benefit Plan") for the fiscal year ending December 31, 2006.  Ernst & Young completed it procedures regarding the consolidated financial statements of CMS Energy and Consumers on February 23, 2007, coincident with the filing of CMS Energy&#x2019;s and Consumers&#x2019; 2006 Annual Report on Form 10-K.<br><br>During CMS Energy&#x2019;s and Consumers&#x2019; two most recent fiscal years ended December 31, 2006 and December 31, 2005 and the subsequent interim period through February 28, 2007, there were no disagreements with Ernst & Young on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which disagreement(s), if not resolved to the satisfaction of Ernst & Young, would have caused them to make reference to the subject matter of the disagreement(s) in connection with their reports o
n CMS Energy&#x2019;s and Consumers&#x2019; consolidated financial statements for such years.  <br><br>During CMS Energy&#x2019;s and Consumers&#x2019; two most recent fiscal years ended December 31, 2006 and December 31, 2005 and the subsequent interim period through February 28, 2007, there have been no "reportable events" as defined in Regulation S-K, Item 304(a) (1) (v), except for a material weakness at CMS Energy regarding internal controls over financial reporting relating to accounting for income taxes as of December 31, 2005, which has been remediated.<br><br>Ernst & Young&#x2019;s reports on CMS Energy&#x2019;s and Consumers&#x2019; consolidated financial statements for the fiscal years ended December 31, 2006 and December 31, 2005 did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.    <br><br>CMS Energy and Consumers have provided to Ernst & Young a copy of the disclosures made in this Form 8-K/A a
nd have requested that Ernst & Young furnish them with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements.  A copy of the Ernst & Young letter dated February 28, 2007 is attached to this report as Exhibit 16.1.<br><br>Also as previously announced, on November 30, 2006 the Audit Committees appointed PricewaterhouseCoopers LLP ("PWC") as CMS Energy&#x2019;s and Consumers&#x2019; independent registered public accounting firm.  PWC will become the independent registered public accounting firm for CMS Energy, Consumers and the Benefit Plan for the year ending December 31, 2007.    <br><br>During CMS Energy&#x2019;s and Consumers&#x2019; two most recent fiscal years ended December 31, 2006 and December 31, 2005 and the subsequent interim period through February 28, 2007, there has been no consultation with PWC regarding the application of accounting principles to a specific completed or proposed transaction or the type of audit opinion that might
 be rendered on CMS Energy&#x2019;s or Consumers&#x2019; financial statements nor did PWC provide any written or oral advice that was an important factor considered by CMS Energy or Consumers in reaching a decision as to the accounting, auditing or financial reporting of any issue.<br><br>Further, during CMS Energy&#x2019;s and Consumers&#x2019; two most recent fiscal years ended December 31, 2006 and December 31, 2005 and the subsequent interim period through February 28, 2007, neither CMS Energy nor Consumers have consulted PWC on any matter that was the subject of a disagreement (as defined in Regulation S-K Item 304(a)(1)(iv)) or reportable event (as defined in Regulation S-K Item 304(a)(1)(v)). <br>
</FONT>
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<FONT SIZE="2">
<B>
	Item 9.01 Financial Statements and Exhibits.
</B>
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</P>
<P ALIGN="LEFT">
<FONT SIZE="2">
(d) Exhibits.<br><br>16.1	Letter from Ernst & Young to the Securities and Exchange Commission dated February 28, 2007.<br>
</FONT>
</P>
<!-- Item END -->
<BR><BR><BR><BR><P ALIGN="LEFT" STYLE="FONT-SIZE: 10PT">This Form 8-K/A contains &#x201C;forward-looking statements&#x201D; as defined in Rule 3b-6 of the Securities Exchange Act of 1934, as amended, Rule 175 of the Securities Act of 1933, as amended, and relevant legal decisions. The forward-looking statements are subject to risks and uncertainties.  They should be read in conjunction with &#x201C;FORWARD-LOOKING STATEMENTS AND INFORMATION&#x201D; and &#x201C;RISK FACTORS&#x201D; each found in the MANAGEMENT&#x2019;S DISCUSSION AND ANALYSIS sections of CMS Energy&#x2019;s Form 10-K and Consumers&#x2019; Form 10-K for the Year Ended December 31, 2006 (CMS Energy&#x2019;s and Consumers&#x2019;  &#x201C;FORWARD-LOOKING STATEMENTS AND INFORMATION&#x201D; and &#x201C;RISK FACTORS&#x201D; sections are incorporated herein by reference), that discuss important factors that could cause CMS Energy&#x2019;s and Consumers&#x2019; results to differ materially from those anticipated in such statements.</P><!-- PageBreak 
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<FONT SIZE="2">Top of the Form</FONT>
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</U>
</A>
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<P ALIGN="CENTER">
<FONT SIZE="2">
<B>
	SIGNATURES
</B>
</FONT>
</P>
<P ALIGN="LEFT">
<FONT SIZE="2">
	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.
</FONT>
</P>
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	CMS Energy Corporation
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	&nbsp;&nbsp;
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<I>
	February 28, 2007
</I>
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	&nbsp;
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<I>
	By:
</I>
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<FONT SIZE="2">
	&nbsp;
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<FONT SIZE="2">
<I>
	Thomas J. Webb
</I>
<BR>
</FONT>
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<FONT SIZE="2">
	&nbsp;
</FONT>
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	&nbsp;
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	&nbsp;
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<I>
	Name: Thomas J. Webb
</I>
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<I>
	Title: Executive Vice President and Chief Financial Officer
</I>
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</TD>
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<TD>
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	&nbsp;
</FONT>
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<FONT SIZE="2">
	Consumers Energy Company
</FONT>
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	&nbsp;&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
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<TD ALIGN="LEFT" VALIGN="TOP">
<FONT SIZE="2">
	&nbsp;
</FONT>
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<TD>
<FONT SIZE="2">
	&nbsp;
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	&nbsp;
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<I>
	February 28, 2007
</I>
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	&nbsp;
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<I>
	By:
</I>
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<TD>
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	&nbsp;
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<I>
	Thomas J. Webb
</I>
<BR>
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	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
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<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
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<HR SIZE="1" NOSHADE>
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	&nbsp;
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</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
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<FONT SIZE="2">
	&nbsp;
</FONT>
</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
</FONT>
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<FONT SIZE="2">
<I>
	Name: Thomas J. Webb
</I>
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	&nbsp;
</FONT>
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<TD>
<FONT SIZE="2">
	&nbsp;
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	&nbsp;
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</TD>
<TD>
<FONT SIZE="2">
	&nbsp;
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<I>
	Title: Executive Vice President and Chief Financial Officer
</I>
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	Exhibit&nbsp;Index
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	&nbsp;
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	Exhibit No.
</B>
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	&nbsp;
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	Description
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	&nbsp;
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	16.1
</DIV>
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	&nbsp;
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Letter from Ernst & Young to the Securities and Exchange Commission dated February 28, 2007.
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<DESCRIPTION>EX-16.1
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<P align="left" style="font-size: 10pt; text-indent: 38%"><FONT style="font-size: 12pt">Exhibit&nbsp;16.1
</FONT>

<P align="center" style="font-size: 12pt">Ernst &#038; Young LLP<BR>
Suite&nbsp;1000<BR>
One Kennedy Square<BR>
777 Woodward Avenue<BR>
Detroit, Michigan 48226



<P align="left" style="font-size: 12pt">February&nbsp;28, 2007


<P align="left" style="font-size: 12pt">Securities and Exchange Commission
<BR>
100 F Street, N.E.
<BR>
Washington, DC 20549


<P align="left" style="font-size: 12pt">Gentlemen:


<P align="left" style="font-size: 12pt">We have read Item&nbsp;4.01 of Form 8-K/A, dated February&nbsp;28, 2007, of CMS Energy Corporation (CMS
Energy) and Consumers Energy Company and are in agreement with the first, third, fourth and fifth
sentences of the second paragraph and the statements contained in the third, fourth fifth and sixth
paragraphs therein. Regarding CMS Energy&#146;s statement concerning the lack of internal control to
prepare financial statements included in the fourth paragraph therein, we had considered such
matter in determining the nature, timing, and extent of procedures performed in our audits of CMS
Energy Corporation&#146;s 2005 and 2006 consolidated financial statements. We have no basis to agree or
disagree with other statements of the registrants contained therein.



<P align="left" style="margin-left:25%; font-size: 12pt; text-indent: 4%">/s/ Ernst &#038; Young LLP



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