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TIM replaces EY with Deloitte and Grant Thornton as independent auditors

TIMBTim S.A.

TIM's Board of Directors approved the replacement of Ernst & Young (EY) as its current independent auditor. The company selected Deloitte Touche Tohmatsu Auditores Independentes Ltda. to provide independent audit services for Brazilian financial statements, effective for the fiscal year ending December 31, 2026. Additionally, Grant Thornton Auditores Independentes Ltda. was selected to serve as the independent registered public accounting firm for the consolidated financial statements included in TIM's Annual Report on Form 20-F. The Board stated that these changes result from applicable independence requirements considering recent changes in the Company’s shareholding control. Execution of engagement letters remains subject to applicable procedures. TIM S.A. is a telecommunications company operating in Brazil.

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