 | 165 Peppers Drive | Telephone: (731) 642-0771 |
| Paris, TN 38242 | (800) 273-3242 | |
| Fax: (731) 642-9795 | ||
| Members of | ||
| American Institute of Certified Public Accountants | ||
| AICPA Center for Public Company Audit Firms | ||
| AICPA Governmental Audit Quality Center | ||
| AICPA Employee Benefit Plan Audit Quality Center | ||
| Tennessee Society of Certified Public Accountants | ||
| Kentucky Society of Certified Public Accountants | ||
Certified Public Accountants
www.atacpa.net
June 23, 2011
First Citizens National Bank
P.O. Box 370
Dyersburg, Tennessee 38025-0370
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference of our reports dated June 14, 2011 on the First Citizens National Bank Employee Stock Ownership Plan and Trust and Payroll Stock Ownership Plan appearing in this annual report on Form 11-K for the year ended December 31, 2010.
Sincerely,
Alexander Thompson Arnold PLLC
Paris, Tennessee
| Dyersburg, TN | Milan, TN |
| Henderson, TN | Murray, KY |
| Jackson, TN | Paris, TN |
| Martin, TN | Trenton, TN |
| McKenzie, TN | Union City, TN |