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affordable, aforementioned, ASC, ASU, authoritative, beneficiary, chapter, clarify, clarifying, Codification, concept, couple, covenant, customary, delayed, depleted, distressed, EITF, exceed, exit, expanded, experiencing, flat, forced, foreclosed, GAAP, implied, incident, indefinite, Interactive, KB, nongovernmental, nonqualified, Nonrecurring, orderly, OREO, OTTI, partner, partnership, post, posted, prepaid, prudent, recover, recoverable, replace, residual, retrospectively, sixty, split, step, submit, submitted, substandard, successful, TM, unable, unvested, Update, waiver, Web, widening
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Bancorp, climate, collectibility, condensed, extend, HOLA, hold, immaterial, increasing, North, payout, retain
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EXHIBIT 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement No. 333-92725 on Form S-8 pertaining to the 1993 Non-Employee Directors Stock Ownership Incentive Plan, the 1999 Employee Stock Option Plan and the Employee Gift Program, and No. 333-130791 on Form S-8 pertaining to the Kentucky Bancshares, Inc. 2005 Restricted Stock Grant Plan, of our report dated March 29, 2010 appearing in this Annual Report on Form 10-K of Kentucky Bancshares, Inc. for the year ended December 31, 2009.
/s/Crowe Horwath LLP
Crowe Horwath LLP
Louisville, Kentucky
March 29, 2010