Negation of Finite State Machine

Theorem
Let $F = \tuple {S, A, I, \Sigma, T}$ be a finite state machine.

Then there exists a finite state machine $F'$ such that $\map L {F'} = \map \complement {\map L F}$.

Proof
Construct $F' = \tuple {S, S \setminus A, I, \Sigma, T}$.

The state transitions are identical to those of $F$.

However, when the input word is exhausted, the final state is an accepting state it is not an accepting state in $F$, as required.