This is the case for FAT and FAT32, here you can't change the time when the entry last access Windows files!
If the file system is FAT and not NTFS, the entry of last access time can not written, or be changed (... see Image-1 Arrow-1)
On the FAT file system, is the access date modifiable but not the last access time!
With NTFS you can also change this entry of the file and/or folder time with the freeware NewFileTime
(... see Image-2 Arrow-1)
FAQ 2: Updated on: March 21th 2014 13:29