Company: FSTWF
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001213900-25-044386
Chunk: 153

Company: FST Corp.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 16
Chunk 153
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ITEM 16. [RESERVED]

ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT

Our board of directors has
determined that Nick Pin-Chia Chen, a member of our audit committee and independent director (under the standards set forth in Rule 5605(c)(2)
of the Nasdaq Stock Market Rules and Rule 10A-3 under the Securities Exchange Act of 1934), is an audit committee financial expert.

ITEM 16B. CODE OF ETHICS

Our board of directors has
adopted a code of business conduct and ethics that applies to our directors, officers and employees. We have posted a copy of our code
of business conduct and ethics on our website at https://fstcorp. com/. We have provided our website address for convenience only, and
the content on the referenced website does not constitute a part of, nor is incorporated by reference into, this Annual Report on Form
20-F.

ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES

Auditor Fees

The following table sets
forth the aggregate fees by categories specified below in connection with certain professional services rendered by our principal external
auditors, Enrome, the independent registered public accounting firm of Femco for the years ended December 31, 2022 and 2023, and thereafter
replaced by KPMG Taiwan on December 2, 2024 for the year ended December 31, 2024. We did not pay any other fees to Enrome or KPMG Taiwan
during the periods indicated below.

                          Year Ended December 31,                                      
  Services                2023                                      2024               
 ───────────────────────────────────────────────────────────────────────────────────────
                          USD                                       USD                
  Audit Fees (1)                                                                       
  Enrome LLP              $                            504,220      $         351,700  
  KPMG Taiwan             $                            43,656       $         277,620  
  Audit-Related Fees                                   -                      -        
  Tax Fees                $                            9,630        $         6,162    
  All Other Fees                                       -                      -        
  Total                   $                            557,506      $         635,482  

Note:

“ Audit fees” means the aggregate fees billed in each of the fiscal years listed for professional services rendered by the independent registered public accounting firms for the audit of the annual financial statements and the review of the interim financial information of the Company,