• TIM's board approved replacing EY as its independent auditor on November 9, 2026.
• Deloitte will audit financial statements for the fiscal year ending December 31, 2026, under Brazilian requirements, continuing in subsequent years.
• Grant Thornton will audit consolidated financial statements for inclusion in Form 20-F.
• The auditor changes reflect independence requirements arising from previously disclosed changes in shareholding control.

Disclaimer: This news brief was created by Public Technologies (PUBT) using generative artificial intelligence. While PUBT strives to provide accurate and timely information, this AI-generated content is for informational purposes only and should not be interpreted as financial, investment, or legal advice. TIM SA published the original content used to generate this news brief on November 10, 2026, and is solely responsible for the information contained therein.