SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       The Securities Exchange Act of 1934

        Date of Report (Date of earliest event reported): October 1, 2009

                         FSB Community Bankshares, Inc.
                         ------------------------------
             (Exact name of registrant as specified in its charter)

        United States                  000-52751                 74-3164710
- ----------------------------      ---------------------      -------------------
(State or other jurisdiction      (Commission File No.)        (IRS Employer
     of incorporation)                                       Identification No.)



45 South Main Street, Fairport, New York                         14450
- ----------------------------------------                       ----------
(Address of principal executive offices)                       (Zip Code)


Registrant's telephone number, including area code:  (585) 223-9080


                                 Not Applicable
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[  ]  Written communications pursuant to Rule 425 under the Securities Act
      (17 CFR 230.425)

[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
      (17 CFR 240.14a-12)

[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CRF 240.13e-4(c))



Item 4.01   Changes in Registrant's Certifying Accountant
            ---------------------------------------------

     On October 1, 2009,  FSB Community  Bankshares,  Inc. (the  "Company")  was
notified  that the audit  practice  of Beard  Miller  Company LLP  ("Beard")  an
independent  registered  public  accounting firm, was combined with ParenteBeard
LLC  ("ParenteBeard")  in a  transaction  pursuant to which Beard  combined  its
operations with ParenteBeard and certain of the professional  staff and partners
of Beard joined ParenteBeard either as employees or partners of ParenteBeard. On
October 1, 2009,  Beard  resigned as the auditors of the Company.  On October 2,
2009  with  the  approval  of the  Audit  Committee  of the  Company's  Board of
Directors,  ParenteBeard  was  engaged  as  its  independent  registered  public
accounting firm.

     Prior  to  engaging   ParenteBeard,   the  Company  did  not  consult  with
ParenteBeard  regarding the  application of accounting  principles to a specific
completed or  contemplated  transaction  or regarding the type of audit opinions
that might be rendered by ParenteBeard on the Company's  consolidated  financial
statements, and ParenteBeard did not provide any written or oral advice that was
an important  factor  considered by the Company in reaching a decision as to any
such accounting, auditing or financial reporting issue.

     The  report  of  independent  registered  public  accounting  firm of Beard
regarding the Company's  consolidated  financial  statements for the years ended
December 31, 2008 and 2007 did not contain any adverse  opinion or disclaimer of
opinion and were not  qualified  or modified as to  uncertainty,  audit scope or
accounting principles.

     During the years ended  December 31, 2008 and 2007,  and during the interim
period from the end of the most recently completed year through October 1, 2009,
the date of resignation, there were no disagreements with Beard on any matter of
accounting  principles or practices,  financial statement disclosure or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
Beard  would  have  caused  it to make  reference  to such  disagreement  in its
reports.

     The Company  provided  Beard with a copy of this Current Report on Form 8-K
prior to its filing with the  Securities  and Exchange  Commission and requested
that Beard  furnish the Company with a letter  addressed to the  Securities  and
Exchange  Commission  stating whether it agrees with above statements and, if it
does not agree,  the respects in which it does not agree.  A copy of the letter,
dated  October  5, 2009,  is filed as Exhibit  16.1  (which is  incorporated  by
reference herein) to this Current Report on Form 8-K.

Item 9.01.  Financial Statements and Exhibits
            ---------------------------------

(c)   Exhibits.

            Exhibit No.          Description
            -----------          -----------

               16                Letter of Concurrence from Beard Miller Company
                                 LLP regarding change in certifying accountant


                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, hereunto duly authorized.

                                       FSB COMMUNITY BANKSHARES, INC.


DATE:  October 5, 2009                 By: /s/ Kevin D. Maroney
                                           -------------------------------------
                                           Kevin D. Maroney
                                           Chief Financial Officer