| Lifat |
You are flat-footed untill you act. If you are part of the surprise round then you are flat-footed untill your act in the surprise round and then no longer. If you aren't a part of the surprise round then you are flat-footed during the entire surprise round AND untill you act in the first full round of combat.
| RegUS PatOff |
Lifat is correct. Right from the condition definition for Flat Footed:
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Flat-Footed
A character who has not yet acted during a combat is flat-footed, unable to react normally to the situation. A flat-footed character loses his Dexterity bonus to AC and Combat Maneuver Defense (CMD) (if any) and cannot make attacks of opportunity, unless he has the Combat Reflexes feat or Uncanny Dodge class ability.
Characters with Uncanny Dodge retain their Dexterity bonus to their AC and can make attacks of opportunity before they have acted in the first round of combat.
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Once you act, either in surprise or first full round, you are no longer flat footed.