The Board of Directors of TIM (TIMS3) approved on November 9, 2026 the replacement of Ernst & Young (EY) as the company's independent auditor. The change is due to applicable independence requirements, considering the changes in TIM's shareholder control previously disclosed. The decision followed a favorable recommendation from the Statutory Audit Committee.
Deloitte Touche Tohmatsu Auditores Independentes was chosen to audit TIM's financial statements for the fiscal year ended December 31, 2026 and, afterward, to meet the applicable Brazilian requirements.
The Board also approved Grant Thornton Auditores Independentes as the company's registered public accounting firm in the United States. It will audit the consolidated statements for fiscal year 2026, which will be included in TIM's Form 20-F, the annual report submitted to the North American market.
The execution of the respective engagement letters remains subject to the applicable procedures.
