Touch attack against Flat Footed opponent

[Xavram5]

If you have this situation, where a Touch attack is being resolved against a target that is currently Flat Footed...which AC on the target do you use to resolve the attack?

[Nikkok]

Well, as the rules say, touch attack denies the opponent his armor bonuses, flat footed opponent loses his Dex and Dodge bonuses. So, everything left (if any) + 10.

[MrCharisma]

You would calculate their flat-footed-touch-AC.

They lose their Dex bonus and Dodge bonus to AC because they're flat footed.

They lose their Armour bonus, Shield bonus and Natural Armour bonus because it's a touch attack.

What's left is usually 10 plus their Deflection bonus plus their Size bonus.

If they have a Circumstance/Competence/Cover/Insight/Morale/Profane/Sacred/etc bonus to AC they would keep these as well, but they tend to be much less common.

(I can see an argument that Insight should be lost if they're flat footed, but I can't find anything in the rules that says this. Also Circumstance bonuses could be lost, these tend to be GM fiat anyway so if being flat footed or touch AC negates the circumstance that gave them the bonus then they could lose that too.)

[MrCharisma]

Also note that there is a difference between a bonus and a penalty. Positive modifiers are referred to as bonuses while negative modifiers are called penalties.

If you have a DEX score of 12 yolu'l have a +1 DEX Bonus to your AC.

If you have a DEX score of 8 you'll have a -1 DEX Penalty to your AC.

This distinction is important because when you're flat footed you lose your DEX Bonus, but not your DEX Penalty, eg. A character's AC doesn't got up when they're foat footed.