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"The fatty acid synthase system is comprised of seven enzymes linked together with an acyl carrier protein (ACP). As mentioned, this complex is found in the cytoplasm, so its substrates must be as well. The acetyl-CoA in the cytoplasm is primarily derived from the mitochondrial acetyl-CoA via a citrate-malate shuttle that couples deacetylation in the mitochondrion with acetylation in the cytosol."
<https://bio.libretexts.org/Bookshelves/Cell_and_Molecular_Biology/Book%3A_Cells_-_Molecules_and_Mechanisms_(Wong)/06%3A_Metabolism_II__Anabolic_Reactions/6.06%3A_Fatty_Acid_Synthesis>