Fiscal Council

According to the Brazilian Corporations Law, the Fiscal Council is an independent body from Cosan’s management and independent audit firm. Its primary responsibility is to review the management’s activities and financial statements and report its observations to shareholders.

The Fiscal Council will consist of at least three and not more than five members and an equal number of alternate members, shareholders or not, elected by the Shareholders Meeting, individuals residing in Brazil who meet the legal requirements for the position. The Fiscal Council is a non-permanent body, which is set up only when so decided by the Shareholders Meeting, always in compliance with law and the Bylaws.

The Fiscal Council can neither have members who are part of the Board of Directors, the Executive Board or employees of a subsidiary or a company in the same group as Cosan, nor spouse or relative of its management members.

Name	Position	Election Date	End of Term
Marcelo Curti	Member	04/30/2024	2025 ASM
Date of birth: 01/09/1962 Education − Degree in Economics from Fundação Armando Álvares Penteado (FAAP), São Paulo; and graduate degree in Business Administration from Fundação Escola de Comércio Álvares Penteado (FECAP). Professional Background − Managing Partner at RIO BRANCO Consultores Associados Ltda. and at MAIOL Assessoria em Gestão Empresarial Ltda; and Statutory Executive Officer at Safra Group. Current Positions − Member of the Fiscal Councils of Cosan S.A.; Member of the Fiscal Councils of Rumo S.A; Member of the Fiscal Councils of Comgás; Duke Energy S.A. and Hypermarcas S.A.; and Managing Partner at RIO BRANCO Consultores Associados Ltda.
Henrique Aché Pillar	Alternate member	04/30/2024	2025 ASM
Date of birth: 07/12/1954 Education − Degree in Engineering from the Military Institute of Engineering (IME); Master’s degree in Transportation from IME in 1983 and specialization program at Instituto Europeu de Administração de Empresas (INSEAD). Professional Background − Transportation Manager at Mineração Brasileira Reunião S.A.; Executive Officer – Planning and Finance at MRS Logística S.A.; and Partner at CWH Consultoria Empresarial. Current Positions − Alternate member of the Fiscal Council of Cosan S.A.; Alternate member of the Fiscal Council of Comgás; and consultant in the fields of logistics and infrastructure since 2012.
Vanessa Claro Lopes	Member	04/30/2024	2025 ASM
Date of birth: 01/11/1976 Education − Degree in Systems Analysis from FATEC/BS; degree in Accounting from the Fluminense Federal University; Master’s degree in Management Systems from the Fluminense Federal University; specialization in Business Management from EAESP FGV and Computer Networks from Universidade São Judas. Professional Background − Chairwoman of the Fiscal Council of Via Varejo S.A.; member of the Fiscal Councils of Gerdau S.A. and Terra Santo Agro S.A.; Executive Officer – Corporate Internal Audit at Grupo TAM S.A., Terra Santa Agro S.A. and Grupo Telefônica S.A.; Executive Officer – Internal Audit at Globex Utilidades S.A.; PwC Brazil in Advisory Services; professor of Systems Audit and Information Security at Faculdade Objetivo. Current Positions − Member of the Fiscal Council of Cosan S.A.; coordinator of the Audit Committees of Tegma Logística AS, Estácio Participações S.A. and Renova Energia S.A.; alternate member of the Fiscal Councils of Usiminas S.A. and Comgás.
Elaine Maria de Souza Funo	Alternate member	04/30/2024	2025 ASM
Date of birth: 12/01/1974 Education − Degree in Accounting from Universidade de Taubaté; and MBA in Finance and Controllership. Professional Background − Accounting, controllership, fiscal, tax and Shared Services Center (SSC); Pilkington (Japanese glass manufacturer); Philips Brazil (consumer goods and technology) and Embraer (Brazilian aerospace company). Current Positions − Alternate member of the Fiscal Council of Cosan S.A.; Alternate member of the Fiscal Council of Comgás; Alternate member of the Fiscal Council of Rumo S.A.; Global Accounting and Tax Director and Accountant at Embraer; chairwoman of the Audit Board of Embraer Employees’ Pension Fund (EMBRAERPREV); member of the Fiscal Council of OGMA – Indústria Aeronáutica de Portugal; and member of the Fiscal Council of Embraer Portugal S.A.
João Ricardo Ducatti	Member	04/30/2024	2025 ASMM
Date of birth: 02/25/1953 Education − Bachelor’s degree in Business Administration. Professional Background − Corporate Accounting: Financial Resources Manager and Treasurer for LatAm at Westinghouse do Brasil; Chief Administrative and Financial Officer at Usina Barbacena, at Grupo Bom Jesus, and at Grupo Cosan; Member of the Statutory Audit Committees of Cosan S.A.; as well as Superintendent Officer at SUCRESP. Current Positions − Sitting Member of the Fiscal Council of Cosan S.A., and RDR Consultores Associados Ltda.
Guilherme José de Vasconcelos Cerqueira	Alternate member	04/30/2024	2025 ASM
Date of birth: 03/22/1964 Education − Degrees in Mechanical Engineering from Federal University of Rio de Janeiro and Economics from State University of Rio de Janeiro; and MBA from COPPEAD. Professional Background − At Shell Group, including a stint at Shell International Ltd. At Raízen S.A., he was responsible for Controllership, Finance and Procurement, and also served as Chief Financial and Investor Relations Officer. Current Positions − Alternate member of the Fiscal Council of Cosan S.A.; and Effective member of the Fiscal Council of Raízen S.A..

Fiscal Council

Corporate Governance