 | 185 North Church Street | Telephone: (731) 285-7900 |
| Dyersburg, TN 38024 | (800) 608-5612 | |
| Fax: (731) 285-6221 | ||
| 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 | ||
www.atacpa.net
June 26, 2012
First Citizens National Bank
P.O. Box 370
Dyersburg, TN 38025-0370
CONSENT TO INDEPENDENT ACCOUNTANTS
We consent to the incorporation by reference of our reports dated June 21, 2012 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, 2011
Sincerely,
Alexander Thompson Arnold PLLC
Dyersburg, TN