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EXHIBIT (23)
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM
We
consent to the incorporation by reference in the Registration
Statements (No. 333-43426 on Form S-3, effective August 10, 2000
and No. 333-46860 on Form S-8, effective September 28, 2000) of
Peoples Bancorp of North Carolina, Inc. of our reports dated March
13, 2020, relating to the consolidated financial statements and the
effectiveness of internal control over financial reporting of
Peoples Bancorp of North Carolina, Inc., appearing in this Annual
Report on Form 10-K of Peoples Bancorp of North Carolina, Inc. for
the year ended December 31, 2019.
/s/
Elliott Davis, PLLC
Charlotte,
North Carolina
March
13, 2020