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TIM S.A. (TIMB) council okays Q1 2026 report and work plan

Filing Impact
(Neutral)
Filing Sentiment
(Neutral)
Form Type
6-K

Rhea-AI Filing Summary

TIM S.A. furnished a Form 6-K presenting minutes of its Fiscal Council meeting and the council’s opinion on the company’s Q1 2026 quarterly information. The council reviewed tax, regulatory, civil and labor contingencies, examined the Quarterly Information Report, and heard Ernst & Young’s limited review, which reported no irregularities or reservations.

The Fiscal Council approved its 2026 work plan and unanimously elected Walmir Urbano Kesseli as its chairman, with a term running until the 2027 annual shareholders’ meeting. The council concluded that the quarterly information for the period ended March 31, 2026 is appropriate for submission to the Board of Directors under Brazilian Corporate Law.

Positive

  • None.

Negative

  • None.
Quarterly period reviewed Period ended March 31, 2026 Covered by the Quarterly Information Report examined by the Fiscal Council and EY
Fiscal Council financial
"The Members of the Fiscal Council of TIM S.A. ("Company")"
Statutory Audit Committee financial
"the meeting was held jointly with the Statutory Audit Committee"
Quarterly Information Report financial
"the Company’s Quarterly Information Report (“ITRs”) for the 1st quarter of 2026"
limited review report financial
"along with the limited review report of Ernst & Young Auditores Independentes"
Brazilian Corporate Law regulatory
"in accordance to the Brazilian Corporate Law"
Brazilian corporate law is the set of national rules and legal frameworks that govern how companies in Brazil are formed, run, financed, and held accountable, covering shareholder rights, board duties, mergers, and reporting obligations. For investors, it matters because these rules shape the risks and protections around ownership, transactions and disclosure—like the traffic laws that determine who has the right of way and how safely people can travel together in business.
independent audit financial
"the work of the independent audit related to the ITRs for the 1st quarter"
Form 6-K: How Foreign Companies Report to the SEC →

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 6-K

REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934

Date of Report: May 16, 2026

Commission File Number: 001-39570

TIM S.A.
(Exact name of Registrant as specified in its Charter)

João Cabral de Melo Neto Avenue, 850 – North Tower – 12th floor
22775-057 Rio de Janeiro, RJ, Brazil
(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1).

Yes ☐ No ☒

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7).

Yes ☐ No ☒

 
 

 

 

 

TIM S.A.

Publicly Held Company

CNPJ/MF 02.421.421/0001-11

NIRE 333.0032463-1

 

MINUTES OF THE FISCAL COUNCIL’S MEETING

HELD ON MAY 5th, 2026

 

DATE, TIME AND PLACE: May 5th, 2026, at 8.30 a.m., at the head office of TIM S.A. (“Company”), domiciled at Avenida João Cabral de Mello Neto, 850, Torre Sul, 13° floor, Barra da Tijuca, in the city and State of Rio de Janeiro.

 

PRESENCE: Messrs. Walmir Urbano Kesseli, Elias de Matos Brito and Heloisa Belotti Bedicks, regular members of the Company’s Fiscal Council (“CF”) attended the meeting, either in person or by means of audio or videoconference. Mr. Leonardo Caiaffo Ferreira, Secretary, also attended the meeting. It is also registered the presence of Mr. Adrian Calaza, Chairman of the Company’s Board of Directors.

 

AGENDA: (1) Presentation on the Tax, Regulatory, Civel and Labour contingencies; (2) Presentation on the Company’s Quarterly Information Report (“ITRs”) for the 1st quarter of 2026, dated as of March 31st, 2026; (3) Presentation by Ernst & Young Auditores Independentes S/S (“EY”) on the Company’s Quarterly Information Report (“ITRs”) for the 1st quarter of 2026, dated as of March 31st, 2026; (4) To resolve on the Fiscal Council’s Work Plan for 2026; and (5) To elect the Chairman of the Company’s Fiscal Council.

 

CLARIFICATIONS AND RESOLUTIONS: Initially, it is noted that the meeting was held jointly with the Statutory Audit Committee (“CAE”) of the Company, during discussions on the items 1 through 3 of the Agenda. Upon the review of the material presented and filed at the Company’s head office, and based on the information provided and discussions of the subjects included on the Agenda, the Fiscal Council members registered their considerations and discussions as follows:

 

(1) Presentation on the Tax, Regulatory, Civil and Labour contingencies.

 

Mrs. Andrea Viegas, Diretora Financeira (Chief Financial Officer), with the support of the Mr. Gustavo Baptista Alves, representative of the Tax Services area, Mr. Carlos Eduardo Franco, representative of the Regulatory Affairs area, and Mrs. Sylvia Varoto, representative of the Legal area, presented the data referring to the Company's tax, regulatory, civil and labour contingencies.

 

After the clarifications, the CF members thanked the information provided.

 
 

 

 

CONT. OF MINUTES OF THE FISCAL COUNCIL’S MEETING OF TIM S.A.

May 5th, 2026

 

 

(2) Presentation on the Company’s Quarterly Information Report (“ITRs”) for the 1st quarter of 2026, dated as of March 31st, 2026.

 

Messrs. Andrea Viegas, Diretora Financeira (Chief Financial Officer), and Manoela Suassuna, representative of the Accounting, Reporting & Adm. Services area, presented the Company's Quarterly Information Report (“ITRs”) raised on March 31st, 2026, based on the material presented, in which the points of greatest interest were highlighted.

 

After the clarifications, the CF members thanked the information provided.

 

(3) Presentation by Ernst & Young Auditores Independentes S/S (“EY”) on the Company’s Quarterly Information Report (“ITRs”) for the 1st quarter of 2026, dated as of March 31st, 2026.

 

Initially, it is registered the presence of Messrs. Andrea Viegas, Diretora Financeira (Chief Financial Officer), and Manoela Suassuna, representative of the Accounting, Reporting & Adm. Services area.

 

Messrs. Beatriz Moraes and Flaviano Silva, representatives of EY, presented (i) the work of the independent audit related to the ITRs for the 1st quarter of 2026, and (ii) the corresponding review report, noting that, in the course of the analysis, no irregularities were identified or any reservations recorded.

 

After the clarifications, the CF members thanked the information provided.

 

(4) To resolve on the Fiscal Council’s Work Plan for 2026.

 

Mr. Leonardo Caiaffo Ferreira, Secretary and representative of the Corporate Affairs area, presented the proposal for the Fiscal Council’s Work Plan for the year 2026.

 

After discussing on the topic, the CF members approved their Work Plan for the year 2026, aware that the topics scheduled for presentation on each of the dates may eventually be postponed, as well as new topics included, according to the availability of the Company's management.

 

After the clarifications, the CF members thanked the information provided.

 

 
 2
 

 

CONT. OF MINUTES OF THE FISCAL COUNCIL’S MEETING OF TIM S.A.

May 5th, 2026

 

 

 

(5) To elect the Chairman of the Company’s Fiscal Council.

 

In view of the proposal presented by Mr. Elias de Matos Brito and supported by Mrs. Heloisa Belotti Bedicks, for the election of Mr. Walmir Urbano Kesseli as Chairman of the Fiscal Council (“CF”), the members of the CF, unanimously, elected him to occupy that position, with a term of office until the Annual Shareholders Meeting of the Company, which will be held in 2027. Mr. Walmir Urbano Kesseli thanked for the nomination and the trust placed in him.

 

CLOSING: With no further issues to discuss, the meeting was adjourned, and these minutes drafted as summary, read, approved, and signed by all attendees CF Members.

 

I herein certify that these minutes are the faithful copy of the original version duly recorded in the respective corporate book.

 

Rio de Janeiro (RJ), May 5th, 2026.

 

 

 

LEONARDO CAIAFFO FERREIRA

Secretary

 

 
3 
 

 

 

TIM S.A.

Publicly Held Company

CNPJ/MF 02.421.421/0001-11

NIRE 333.0032463-1

 

FISCAL COUNCIL’S OPINION

 

The Members of the Fiscal Council of TIM S.A. ("Company"), in the exercise of their attributions and legal duties, as provided in Article 163 of the Brazilian Corporate Law, conducted a review and analysis of the quarterly information, along with the limited review report of Ernst & Young Auditores Independentes S/S (“EY”), for the period that ended on March 31st, 2026, and taking into account the information provided by the Company's management and the Independent Auditors, consider the information appropriate for presentation to the Board of Directors of the Company, in accordance to the Brazilian Corporate Law.

 

 

Rio de Janeiro, May 5th, 2026.

 

 

 

WALMIR URBANO KESSELI

Chairman of the Fiscal Council

Elias de Matos Brito

Member of the Fiscal Council

 

 

HELOISA BELOTTI BEDICKS

Member of the Fiscal Council

 

 

 

 

 
 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

    TIM S.A.
Date: May 5, 2026   By: /s/ Alberto Mario Griselli
      Alberto Mario Griselli
      Chief Executive Officer

  

 

 

Source: View Original Filing on SEC EDGAR

FAQ

What does TIMB’s May 2026 Form 6-K mainly report?

The Form 6-K reports TIM S.A.’s Fiscal Council meeting and its review of Q1 2026 information. It covers analyses of contingencies, the Quarterly Information Report, Ernst & Young’s limited review, approval of the council’s 2026 work plan, and election of a new council chairman.

How did TIMB’s Fiscal Council assess the Q1 2026 quarterly information?

TIM S.A.’s Fiscal Council considered the Q1 2026 quarterly information appropriate for presentation to the Board of Directors. Their conclusion was based on management’s explanations, documentation reviewed, and Ernst & Young’s limited review report for the period ended March 31, 2026 under Brazilian Corporate Law.

What did Ernst & Young report about TIMB’s Q1 2026 financial review?

Ernst & Young presented its work on the limited review of TIM S.A.’s Q1 2026 Quarterly Information Report. The firm stated that no irregularities were identified and no reservations were recorded during its analysis, supporting the Fiscal Council’s positive view of the information’s appropriateness.

What governance decisions did TIMB’s Fiscal Council make for 2026?

The Fiscal Council approved its work plan for 2026 and allowed for adjustments in topics as needed. It also unanimously elected Walmir Urbano Kesseli as chairman, with a term lasting until the company’s annual shareholders’ meeting scheduled to be held in 2027.

Who attended TIMB’s Fiscal Council meeting on May 5, 2026?

Regular Fiscal Council members Walmir Urbano Kesseli, Elias de Matos Brito and Heloisa Belotti Bedicks attended, along with secretary Leonardo Caiaffo Ferreira. The meeting also included the Board chairman, the CFO, other company executives, and Ernst & Young representatives for presentations and clarifications.