TIM S.A. Appoints New Independent Auditors for Brazil and US

TIM S.A. announced a change in its independent auditors. The Board of Directors, with the recommendation of the Statutory Audit Committee, approved the replacement of Ernst & Young Auditores Independentes S/S. Deloitte Touche Tohmatsu Auditores Independentes Ltda. has been selected to provide audit services for Brazilian requirements for the fiscal year ending December 31, 2026. Additionally, Grant Thornton Auditores Independentes Ltda. will serve as the independent registered public accounting firm for the audit of the consolidated financial statements for the fiscal year ending December 31, 2026, to be included in TIM's Annual Report on Form 20-F. These changes are due to applicable independence requirements following shifts in the company's shareholding control.