497 1 e89579_497.txt REPORT OF INDEPENDENT ACCOUNTANTS PRUDENTIAL QUALIFIED VARIABLE INVESTMENT PLAN SUPPLEMENT TO THE STATEMENTS OF ADDITIONAL INFORMATION DATED MAY 1, 2002 The Report of Independent Accountants on Page B-41 of the Statement of Additional Information for the above mentioned Prudential product is hereby amended to include the name of PricewaterhouseCoopers LLP, and now reads as follows: REPORT OF INDEPENDENT ACCOUNTANTS To the Board of Directors and Stockholder of The Prudential Insurance Company of America In our opinion, the accompanying consolidated statements of financial position and the related consolidated statements of operations, of stockholder's equity and of cash flows present fairly, in all material respects, the financial position of The Prudential Insurance Company of America and its subsidiaries at December 31, 2001 and 2000, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2001, in conformity with accounting principles generally accepted in the United States of America. These financial statements are the responsibility of the Company's management; our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits of these statements in accordance with auditing standards generally accepted in the United States of America, which require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. PricewaterhouseCoopers LLP New York, New York February 12, 2002 Dated: August 26, 2002