The Brazil Securities Commission (CVM) has opened the adjudication phase of an administrative sanctions proceeding concerning Pricewaterhousecoopers Auditores Independentes Ltda. and its partner and technical lead, Marcos Paulo Putini, over alleged irregularities in the independent audit of the financial statements of the Torre Almirante Real Estate Investment Fund (FII) for the years ended 31 December 2019 and 31 December 2020. Reporting Director Marina Copola voted to convict the firm and Putini and apply fines of BRL 200,000 and BRL 85,000, respectively, for non-compliance with specified items of Brazilian Auditing Standard NBC TA 540 (R1) and NBC TA 540 (R2), treated as a breach of Article 20 of CVM Instruction 308. The session was suspended after Director João Accioly requested additional time to review the case.