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TIM S.A. (NYSE: TIMB) Fiscal Council endorses Q2 2026 report and audit

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

Rhea-AI Filing Summary

TIM S.A. reports that its Fiscal Council met on July 27, 2026, jointly with the Statutory Audit Committee, to review the company’s tax, regulatory, civil and labour contingencies and the Quarterly Information Report for the second quarter of 2026, prepared as of June 30, 2026.

Representatives of management and Ernst & Young Auditores Independentes S/S presented the quarterly information and the related limited review work. EY noted that in the course of its analysis no irregularities were identified or any reservations recorded. The Fiscal Council considers the information appropriate for presentation to the Board of Directors in accordance with Brazilian Corporate Law.

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Meeting date July 27, 2026 Date of the Fiscal Council meeting and issuance of its opinion
Quarter-end date June 30, 2026 Date as of which the Quarterly Information Report (ITRs) was prepared
Reporting period 2nd quarter of 2026 Quarterly information reviewed by the Fiscal Council and Ernst & Young
Fiscal Council regulatory
"The Members of the Fiscal Council of TIM S.A. ("Company"), in the exercise of their attributions"
Quarterly Information Report financial
"Presentation on the Company’s Quarterly Information Report (“ITRs”) for the 2nd quarter of 2026"
limited review report financial
"conducted a review and analysis of the quarterly information, along with the limited review report of Ernst & Young"
Brazilian Corporate Law regulatory
"as provided in Article 163 of the Brazilian Corporate Law, conducted a review and analysis"
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 Auditors financial
"information provided by the Company's management and the Independent Auditors, consider the information appropriate"
Independent auditors are outside, licensed accountants who examine a company’s books, records and internal controls and issue an objective opinion on whether the financial statements accurately reflect the business’s financial position. Investors treat their report like a neutral inspector’s stamp — it increases trust, makes financial results easier to compare, and alerts readers if there are errors, omissions or other problems that could affect investment decisions.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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FAQ

What did TIMB disclose in its July 27, 2026 Form 6-K?
TIM S.A. disclosed minutes and an opinion from its Fiscal Council describing a meeting held July 27, 2026. The council reviewed tax, regulatory, civil and labour contingencies and the Quarterly Information Report for the second quarter of 2026, together with presentations from management and Ernst & Young.

What reporting period does TIMB’s reviewed quarterly information cover?
The quarterly information covers the period ended June 30, 2026, corresponding to the company’s second quarter of 2026. Management presented this Quarterly Information Report to the Fiscal Council, highlighting key points of interest for review alongside the independent auditors’ limited review report.

What conclusion did Ernst & Young reach on TIMB’s Q2 2026 information?
Ernst & Young reported no irregularities or reservations in its limited review of the Quarterly Information Report for the second quarter of 2026. Representatives presented the audit work and review report, stating that in the course of the analysis no irregularities were identified or any reservations recorded.

What opinion did TIM S.A.’s Fiscal Council issue on the Q2 2026 ITRs?
The Fiscal Council deemed the quarterly information appropriate for presentation to the Board of Directors. After reviewing the information and Ernst & Young’s limited review report for the period ended June 30, 2026, it concluded the materials comply with the requirements of Brazilian Corporate Law.

Which topics were presented to TIMB’s Fiscal Council at the July 27, 2026 meeting?
The council reviewed three main topics: the company’s tax, regulatory, civil and labour contingencies; the Quarterly Information Report for the second quarter of 2026; and Ernst & Young’s work and limited review report related to that quarterly information, with management and auditors providing clarifications.

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: July 27, 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 JULY 27th, 2026

 

 

DATE, TIME AND PLACE: July 27th, 2026, at 9.45 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: Mr. Walmir Urbano Kesseli, chairman of Fiscal Council, and Mr. Elias de Matos Brito and Mrs. 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. Mrs. Luciene Rodrigues Abrão Pandolfo, 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, Civil and Labour contingencies; (2) Presentation on the Company’s Quarterly Information Report (“ITRs”) for the 2nd quarter of 2026, dated as of June 30, 2026; and (3) Presentation by Ernst & Young Auditores Independentes S/S (“EY”) on the Company’s Quarterly Information Report (“ITRs”) for the 2nd quarter of 2026, dated as of June 30, 2026.

 

CLARIFICATIONS AND RESOLUTIONS: Initially, it is noted that the meeting was held jointly with the Statutory Audit Committee (“CAE”) of the Company. 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 Mrs. Virginia Araujo Joazeiro Ribeiro, representative of the Tax Controversy area, Mr. Mario Girasole, Regulatory and Institutional Affairs Officer of the Company, with the support of the Mr. Carlos Eduardo Franco, representative of the Regulatory Affairs area, and Mrs. Luciene Rodrigues Abrão Pandolfo, Diretora Jurídica (Chief Legal Officer), with the support of the Messrs. Antônio Oliveira da Silva Júnior, Juan Guillermo Souza e Souza and Betina Bortolotti Calenda, presented the data referring to the Company's tax, regulatory, civil and labour contingencies.

 
 

 

 

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

July 27, 2026

 

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

 

(2) Presentation on the Company’s Quarterly Information Report (“ITRs”) for the 2nd quarter of 2026, dated as of June 30, 2026.

 

Mrs. Andrea Viegas, Diretora Financeira (Chief Financial Officer), and Mrs. Manoela Suassuna, representative of the Accounting, Reporting & Adm. Services area, presented the Company's Quarterly Information Report (“ITRs”) prepared as of June 30, 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 2nd quarter of 2026, dated as of June 30, 2026.

 

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

 

Messrs. Beatriz Moraes and Bruno Bianchi, representatives of EY, presented (i) the work of the independent audit related to the ITRs for the 2nd 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.

 

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), July 27th, 2026.

 

 

 

LUCIENE RODRIGUES ABRÃO PANDOLFO

Secretary

 

 
 

 

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 June 30, 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, July 27th, 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: July 27, 2026   By: /s/ Alberto Mario Griselli
      Alberto Mario Griselli
      Chief Executive Officer

  

 

 

Source: View Original Filing on SEC EDGAR