| HammerJack |
Pathfinder Roleplaying Game Superscriber; Pathfinder Starfinder Adventure Path, Starfinder Roleplaying Game, Starfinder Society Subscriber
They are not, by default. This can be changed by things like the rogue class feature that makes creatures that haven't acted yet flat footed to them, or the creature being totally unaware.
Whether creatures can take a reaction before their first turn is a GM judgement call, and may be different in an ambush than in a standoff that erupts into violence.