Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
The Board of Directors
Macon Financial Corp. and Macon Bancorp
Franklin, North Carolina
We consent to the inclusion in this Registration Statement on Form S-1 as amended of Macon Financial Corp. of our report dated March 21, 2011, with respect to the consolidated financial statements of Macon Bancorp and subsidiary and to the reference to us under the heading “Experts” in such Registration Statement.
/s/ Dixon Hughes Goodman LLP
(successor to Goodman & Company LLP; formerly Dixon Hughes PLLC)
Atlanta, Georgia
July 28, 2011