Citizens Bancshares Inactive 10-K2011 FY Annual report

Filed: 30 Mar 12, 12:00am

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New words: agricultural, ASU, background, centrally, concession, concessionary, debtor, disability, endeavor, exhaustive, external, factor, feature, FFIEC, guarantor, inactive, led, manifested, marital, methodology, moving, multiple, occupied, owner, predominant, rarely, reassessed, reclassification, recreational, slowdown, space, sum, TDR, titled, unmarketable

Removed: comparative, confirmed, distort, FTE, initially, notification, Operation, stabilizing, twelve, unrecognized

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EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in Registration Statement Nos. 33-86599 and 33-91003 of Citizens Bancshares Corporation on Form S-8 and Form S-3, respectively, of our report dated March 30, 2012, relating to consolidated financial statements of Citizens Bancshares Corporation and Subsidiary as of and for the year ended December 31, 2011, which report appears in the Annual Report on Form 10-K for the year ended December 31, 2011.

/s/ Elliott Davis, LLC

Greenville, South Carolina
March 30, 2012

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EXHIBIT 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

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