Yes, if the file system is FAT32, the entry ofThe last access time cannot be written, or be changeddoes exist on FAT.
The specifications of the Compared to FAT, exFAT file system includeimproved its granularity:
Timestamp granularity of 10 ms for Create and Modified times (down from 2 s of FAT, but not as fine as NTFS's 100 ns).
Timestamp granularity for Last Access time to double seconds (FAT had date only).
Timestamps come with a time zone marker in offset relative to UTC (starting with Vista SP2)
fsutilshould be able to display it. But it simply isn't there on FAT file systems, that are all more or less "architecturally" identical (you can also see how i_ctime=i_mtime in the Linux's driver source code).