diff --git a/django/core/validators.py b/django/core/validators.py
index fe8d46526a..a5641d85b3 100644
--- a/django/core/validators.py
+++ b/django/core/validators.py
@@ -595,7 +595,8 @@ class FileExtensionValidator:
     def __eq__(self, other):
         return (
             isinstance(other, self.__class__)
-            and self.allowed_extensions == other.allowed_extensions
+            and set(self.allowed_extensions or [])
+            == set(other.allowed_extensions or [])
             and self.message == other.message
             and self.code == other.code
         )
diff --git a/tests/validators/tests.py b/tests/validators/tests.py
index cf64638ebb..cae64045bd 100644
--- a/tests/validators/tests.py
+++ b/tests/validators/tests.py
@@ -804,6 +804,10 @@ class TestValidatorEquality(TestCase):
             FileExtensionValidator(["TXT", "png"]),
             FileExtensionValidator(["txt", "png"]),
         )
+        self.assertEqual(
+            FileExtensionValidator(["jpg", "png", "txt"]),
+            FileExtensionValidator(["txt", "jpg", "png"]),
+        )
         self.assertEqual(
             FileExtensionValidator(["txt"]),
             FileExtensionValidator(["txt"], code="invalid_extension"),