CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Registration Statement No. 333-292745 on Form S-6 of our report dated February 27, 2026, relating to the financial statement of FT 12788, comprising FT American Fundamental Industries ETF Portfolio, Series 3, one of the series constituting the FT Series, appearing in the Prospectus, which is a part of such Registration Statement, and to the reference to us under the heading "Experts" in such Prospectus.

/s/ DELOITTE & TOUCHE LLP

Chicago, Illinois

February 27, 2026