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
Guido Barbosa de Oliveira¹	Member	04/30/2025	2026 ASM
Date of Birth: June 11, 1972 Education − Bachelor’s degree in Economics from Universidade Estadual Paulista (UNESP), Postgraduate degree in Financial Administration from FGV/SP, Executive MBA from INSPER/SP, with a specialization in Global Business from the Darden School of Business, University of Virginia Professional Background −Worked at Banco Real S/A and Citrosuco Company S.A., Started his career at Grupo Jereissati/Iguatemi in 1995 as a trainee. Held various positions within the group, including Manager of New Business and M&A, and Financial Manager. Served as an Administrative Advisor at Contax Participações S.A. from April 2014 to April 2016 Current Positions − Member of the Fiscal Council at Rumo and Alternate Member of the Cosan Council
Mônica Pires da Silva	Member	04/30/2025	2026 ASM
Date of Birth: July 14, 1964 Academic Background: Bachelor’s degree in Accounting from Universidade Federal do Rio de Janeiro and Law from Universidade Cândido Mendes, Master’s degree in Administration from Coppead/UFRJ, Postgraduate degree in Labor Law from Universidade Gama Filho, MBA in Business from Fundação Dom Cabral, Post-MBA in Management from Kellogg School of Management, Northwestern University Professional Background − Started working at IBM Brasil in 1989, where she remained for over thirty years, holding various leadership positions in multidisciplinary and global teams. She led the Business Controls area at IBM Brasil, where she implemented Sarbanes-Oxley, in the position of Indirect Taxes Manager. She was the Finance Controller of IBM’s Consulting Division, Financial Director of Lotus Brasil, and CFO of the Research Laboratory. Her last position before leaving IBM in May 2023 was Global Finance and Operations Leader for AI (Artificial Intelligence) and Finance and Operations Leader for India, Brazil, and Singapore Research Labs. Additionally, she served as a member of Boards of Directors, Fiscal Councils, Audit Committee Coordination, and Mentorship for Startups & Scale-ups. Current Positions − Full Member of the Fiscal Council at Cosan
Moises da Cunha Mota	Alternate member	04/30/2025	2026 ASM
Date of Birth: July 12, 1954 Education −Bachelor’s degree in Accounting from UNICAP/PE, MBA in Business Management from Fundação Dom Cabral, Specialization in Marketing Strategy from INSEAD London Professional Background −Extensive experience in finance, strategic planning, and information technology, with roles in large multinational companies such as PwC, Souza Cruz, Grupo British American Tobacco (BAT), and Embraco, a Whirlpool Group company. Current Positions − Currently serves as President of Sodexo On-site Brasil, Member of the Audit Committee at Compass, and Member of the Fiscal Council at Cosan.
João Ricardo Ducatti	Member	04/30/2025	2026 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	04/30/2025	2026 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..

1) Took office on August 29, 2025

Fiscal Council

Corporate Governance