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