TIM S A : STATUTORY AUDIT COMMITTEE MEETING (“CAE”) - Form 6-K

STATUTORY AUDIT COMMITTEE MEETING ("CAE")

Date:	February 27th, 2023
Time:	10.30 am (Brasília time zone)
Place:	Meeting held by videoconference
Presence:	Gesner José de Oliveira Filho Herculano Aníbal Alves Flavia Maria Bittencourt	Coordinator of the Committee Member of the Committee Member of the Committee
Secretary:	Fabiane Reschke	Diretora Jurídica (Legal Officer)
Agenda:	Evaluation of the proposed merger ("Merger") of Cozani RJ Infraestrutura e Redes de Telecomunicações S.A. by the Company.

The meeting was opened by Mr. Gesner José de Oliveira Filho, Coordinator of the Statutory Audit Committee of TIM S.A. ("Company"), who thanked everyone for their presence, in special for the presence of Mr. Nicandro Durante, Chairman of the Company's Board of Directors.

It is also noted that the meeting was held jointly with the Fiscal Council ("CF") of the Company, during discussions on the item on the Agenda, with the presence of Messrs. Walmir Urbano Kesseli, Anna Maria Cerentini Gouvêa Guimarães and Elias de Matos Brito.

Following the discussions and clarifications provided on the item on the Agenda, and based on the related supporting material, which will be filed at the Company's headquarters and is part of these minutes, the following conclusions and recommendations, as applicable, were recorded.