Company: FSTWF
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001213900-25-044386
Chunk: 246

Company: FST Corp.
Filing Date: 2025-05-15
Form: 20-F
Item: Item 16F
Chunk 246
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 procedures, which disagreements,
if not resolved to their satisfaction, would have caused Enrome to make reference to such disagreements in its report on the financial
statements for such years; and (ii) there were no “reportable events” as such term is defined in Item 304(a)(1)(v) of Regulation
S-K).

The report of Enrome on Femco’s
balance sheets as of December 31, 2023 and 2022 and the related statements of operations, changes in shareholders’ deficit and cash
flows for the years ended December 31, 2023 and 2022 did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified
or modified as to uncertainty, audit scope or accounting principles.

During the years ended December
31, 2022 and 2023, and the subsequent interim period through December 1, 2024, neither the Company nor anyone acting on the Company’s
behalf consulted with KPMG Taiwan with respect to any of the matters or reportable events set forth in Item 304(a)(2) of Regulation
S-K.

ITEM 16G. CORPORATE GOVERNANCE

Foreign Private Issuer