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10-K/A - FORM 10-K/A - FIRST COMMUNITY BANKSHARES INC /VA/l40436e10vkza.htm
EX-12 - EX-12 - FIRST COMMUNITY BANKSHARES INC /VA/l40436exv12.htm
EX-32 - EX-32 - FIRST COMMUNITY BANKSHARES INC /VA/l40436exv32.htm
EX-31.2 - EX-31.2 - FIRST COMMUNITY BANKSHARES INC /VA/l40436exv31w2.htm
EX-31.1 - EX-31.1 - FIRST COMMUNITY BANKSHARES INC /VA/l40436exv31w1.htm
Exhibit 23.1
- Consent of Independent Registered Public Accounting Firm -
To the Audit Committee of the Board of Directors and the Stockholders
First Community Bancshares, Inc.
We consent to the incorporation by reference in the registration statements pertaining to the 2004 Omnibus Stock Option Plan (Form S-8, No. 333-120376); the Commonwealth Bank Stock Option Plan (Form S-8, No. 333-106338); the 2001 Directors Stock Option Plan (Form S-8, No. 333-75222); the 1999 Stock Option Plan (Form S-8, 333-31338); the Employee Stock Ownership and Savings Plan (Form S-8,
No. 333-63865); the Investments Planning Consultants Inc. acquisition (Form S-3, No. 333-142558); the Stone Capital Management acquisition (Form S-3, No. 333-104384); the Universal Shelf Registration (Form S-3, No. 333-153692); the Capital Purchase Program Warrant Resale (Form S-3, No. 333-156365); the Greenpoint Insurance Group, Inc. acquisition (Form S-3, No. 333-148279); the Common Stock Issuable Pursuant to the TriStone Community Bank Employee Stock Option Plan and the TriStone Community Bank Director Stock Option Plan (Form S-8, No. 333-161473); and the Universal Shelf Registration (Form S-3, No. 333-165965) of First Community Bancshares, Inc. and Subsidiaries (the “Company”) of our report dated March 4, 2010, except for the effects of the restatement described in Note 2, for which the date is August 13, 2010, with respect to the consolidated financial statements of the Company, and our report dated March 4, 2010, except for the effects of the material weakness described in Management’s Assessment of Internal Control over Financial Reporting, as to which the date is August 13, 2010, with respect to the effectiveness of internal control over financial reporting (which report expresses an adverse opinion on internal control over financial reporting), which reports appear in the Company’s 2009 Annual Report on Form 10-K/A.
Our audit report on the consolidated financial statements includes explanatory paragraphs relating to the restatement discussed in Note 2 to the consolidated financial statements and the adoption of certain accounting standards.
(DIXON HUGHES PLLC)
Asheville, North Carolina
August 13, 2010

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