TIM S.A. filed a Form 6-K on November 9, 2026, disclosing the minutes and opinion of its Fiscal Council meeting held on November 5, 2026, which covered the company's third-quarter 2026 quarterly information report and contingency presentations.

Key Highlights

  • Meeting date: The Fiscal Council convened on November 5, 2026, at 4:00 p.m. at TIM S.A.'s head office in Rio de Janeiro.
  • Attendees: Walmir Urbano Kesseli, Chairman of the Fiscal Council, and Elias de Matos Brito, regular member, attended; Heloisa Belotti Bedicks provided a justified absence but submitted her favorable position in writing.
  • No audit qualifications: EY representatives stated that during the course of their review of the Q3 2026 ITRs, "no irregularities were identified and no qualifications were reported."
  • Fiscal Council opinion: The members considered the quarterly information "appropriate for presentation to the Board of Directors," in accordance with Brazilian Corporate Law.
  • Contingency review: Presentations covering tax, regulatory, civil, and labor contingencies were delivered by representatives from the company's Tax, Regulatory, and Legal areas.
  • Reporting period: The quarterly information report covers the period ended September 30, 2026.

TIM S.A. Fiscal Council Meeting: Q3 2026 ITR Review and EY Findings

According to the filing, TIM S.A.'s Fiscal Council held a meeting on November 5, 2026, with three agenda items: a presentation on the company's tax, regulatory, civil, and labor contingencies; a presentation of the Quarterly Information Report (ITRs) for the third quarter of 2026, ended September 30, 2026; and a presentation by Ernst and Young Auditores Independentes S/S (EY) on the same ITRs. The filing was submitted to the SEC on November 9, 2026, under NYSE:TIMB.

On the contingency item, the filing discloses that representatives from the company's Tax area, Regulatory Affairs area, and Legal area presented data on each category. The Fiscal Council members, according to the minutes, "acknowledged the measures adopted by the Company to manage and monitor its tax contingencies." The ITR presentation was delivered by Andrea Viegas, Chief Financial Officer, and Manoela Suassuna of the Accounting, Reporting and Administrative Services area, who highlighted "the matters of greatest interest," according to the filing.

Regarding the EY review, the filing states that EY representatives Beatriz Moraes and Bruno Bianchi presented the independent audit work related to the Q3 2026 ITRs and the corresponding review report. The filing records that EY highlighted that "during the course of the review, no irregularities were identified and no qualifications were reported." The Fiscal Council's separate opinion, also included in the filing and signed by Kesseli and Brito, states that the members consider the quarterly information "appropriate for presentation to the Board of Directors of the Company, in accordance to the Brazilian Corporate Law." The filing was signed on behalf of TIM S.A. by Chief Executive Officer Alberto Mario Griselli.

What Was Disclosed

TIM S.A. disclosed the minutes and formal opinion from its Fiscal Council's November 5, 2026 meeting, covering the Q3 2026 ITRs ended September 30, 2026, contingency presentations, and an EY review that identified no irregularities or qualifications.