Company: FSTWF
Filing Date: 2025-11-03
Form Type: 6-K
Source: 0001213900-25-104784
Chunk: 1

Company: FST Corp.
Filing Date: 2025-11-03
Form: 6-K
Chunk 1
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 20-F for the fiscal year ended December 31, 2024 and
the Amendment No. 1 to Form F-1 Registration Statement as filed on July 7, 2025. These errors stem from material weaknesses in the Company’s
internal controls relating to 1) an insufficient allocation of resources in the financial reporting process to ensure appropriate financial
reporting, and 2) a lack of appropriately skilled resources with experience and technical knowledge in US GAAP, which was disclosed.

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To address the identified
deficiencies, the Company has implemented the following corrective measures:

1. Continuous
improvement of professional knowledge and practical skills: Strengthening staff in-service training for internal finance and
accounting personnel and encouraging participation in courses related to U.S. GAAP to enhance the Company’s ability to handle
complex accounting issues.

2. Engagement of
external professional consultants: Engaging a professional accounting firm with experience in large-scale corporate audits and tax
consulting to help clarify the recognition logic of deferred income taxes and optimize trial balance and reconciliation processes,
improving the accuracy of financial reporting.

3. Optimization of
period-end closing and review mechanisms: Restructuring the monthly and annual closing processes, introducing multi-level review
checkpoints, and standardizing operational procedures to ensure the consistency, accuracy, and timeliness of key accounting
entries.

The Company expects to continue
monitoring the effectiveness of these corrective measures over the coming quarters and make adjustments as necessary until the relevant
internal controls are effectively preventing and detecting errors.

The audit report of KPMG
Taiwan on the consolidated financial statements of FST Corp. and subsidiaries as of and for the year ended December 31, 2024 did not contain
any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope, or accounting principles.

The Company provided KPMG
Taiwan with a copy of the disclosures in this Report on Form 6-K and requested that KPMG Taiwan furnish a letter addressed to the U.S.
Securities and Exchange Commission stating whether KPMG Taiwan agrees with the above statements, or if not, stating the respects in which
it does not agree. A copy of such letter is filed as Exhibit 16.1 to this Report of Foreign Private Issuer on Form 6-K.

On October 28, 2025, the
Audit Committee approved the engagement of Enrome LLP, located at 143 Cecil Street