These excerpts taken from the PCG 8-K filed Oct 28, 2005.
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
To the Boards of Directors and Shareholders of
We have audited the consolidated financial statements of PG&E Corporation and subsidiaries (the Company) and Pacific Gas and Electric Company and subsidiaries (the Utility) as of December 31, 2004 and 2003, and for each of the three years in the period ended December 31, 2004, managements assessment of the effectiveness of the Companys and the Utilitys internal control over financial reporting as of December 31, 2004, and the effectiveness of the Companys and the Utilitys internal control over financial reporting as of December 31, 2004, and have issued our reports thereon dated February 16, 2005 (October 27, 2005 as to the ninth paragraph of Note 1, which report on the financial statements expresses an unqualified opinion and includes an explanatory paragraph relating to accounting changes and changes in certain classifications); such consolidated financial statements and reports are included in this current report on Form 8-K. Our audits also included the consolidated financial statement schedules of the Company included in this current report on Form 8-K. These consolidated financial statement schedules are the responsibility of the Companys and the Utilitys management. Our responsibility is to express an opinion based on our audits. In our opinion, such consolidated financial statement schedules, when considered in relation to the basic consolidated financial statements taken as a whole, present fairly, in all material respects, the information set forth therein.
DELOITTE & TOUCHE LLP
San Francisco, California
February 16, 2005
(October 27, 2005 as to footnote 2 to Schedule I)