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                                   EXHIBIT 14

                           CODE OF CONDUCT AND ETHICS

                               CCFNB BANCORP, INC.
                           CODE OF CONDUCT AND ETHICS

CCFNB Bancorp, Inc. (Columbia County Farmers National Bank, CCFNB, is a
subsidiary of CCFNB Bancorp, Inc.) has always prided itself on maintaining the
highest ethical standards, and we believe that our employees, officers and
directors are aware of, and share, this commitment. This Code of Conduct and
Ethics provides our employees, officers and directors with additional guidance
and support for ensuring that we maintain a consistent vision and commitment to
a culture of uncompromising honesty and integrity throughout our organization.

     1.   Applicability.

          1.1 - This Code of Conduct and Ethics applies to all of our employees,
          officers, Chief Executive Officer, Principal Financial Officer, and
          directors without exception. (Each employee, officer and director of
          CCFNB is referred to in this Code as a "covered person.") This Code
          governs the actions and working relationships of each covered employee
          with current and potential customers, co-workers, government agencies,
          media, stock exchange and stockholders. Each covered person should
          become familiar with this Code, adhere to the standards and
          restrictions set forth in this Code, and conduct himself or herself in
          accordance with this Code in order to avoid even the appearance of
          impropriety.

          1.2 - Some of the words and phrases in this Code may be subject to
          different interpretations, or it may appear that one ethical principle
          conflicts with another, in certain situations. If you are unsure of
          the appropriate action, discuss the matter with an appropriate member
          of management, such as your manager, a member of senior management or
          the Company's Compliance Officer.

          1.3 - This Code does not cover all of the Company's policies, but
          supplements other policies set forth in our employee handbook. Each
          covered person is expected to comply with all of the Company's
          policies. The fact that particular conduct is not mentioned in this
          Code of Ethics does not prevent it from being viewed as violating this
          Code of Conduct and Ethics..

     2.   Compliance with Laws, Rules and Regulations.

          2.1 - Covered persons are expected to obey, and ensure that the
          Company obeys, all applicable laws, rules and regulations of the
          United States and other countries, and the states, counties, cities
          and other jurisdictions in which we conduct business. This is true
          even if your manager or anyone in management has directed otherwise.

          2.2 - While you are not expected to know the full details of all of
          the laws, rules and regulations that you and the company must adhere
          to, some examples of the types of laws that the Company is subject to
          include laws requiring the company and its employees to:

               2.2.1 - maintain a workplace that is free from discrimination or
                    harassment based on race, gender, age, religion or other
                    characteristic that is unrelated to the Company's interests
                    or otherwise protected by law;

               2.2.2 - comply with applicable environmental, health and safety
                    standards;

               2.2.3 - support fair competition and laws prohibiting restraints
                    of trade and other unfair trade practices;

               2.2.4 - prohibit improper or other questionable payments
                    (including bribes or kickbacks), gifts, favors or other
                    gratuities to suppliers, customers, government officials or
                    other third parties; and


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               2.2.5 - comply with all applicable federal and state securities
                    laws, including laws prohibiting insider trading. (Covered
                    persons are referred to the Company's Corporate Controller
                    for further information regarding this issue.)

          2.3 - If a law, rule or regulation conflicts with a policy in this
          Code, you should comply with the law. If a local custom conflicts with
          this Code, you must comply with this Code.

          2.4 - If you are unsure about the legal course of action, you should
          request guidance from your manager or other member of management.

     3.   Conflicts of Interest

          3.1 - Each covered person should avoid any situation that might lead
          to a real or apparent conflict of interest between your self-interest
          and your duties and responsibilities as an employee, officer or
          director of the Company. A conflict of interest exists whenever your
          self-interest is inconsistent, or appears to be inconsistent in any
          way, with the interests of the Company as a whole.

          3.2 - Although the following list is not exhaustive, some examples of
          situations in which a conflict of interest may arise are as follows:

               3.2.1 - When a covered person takes actions or has interests that
                    make it difficult to perform work for the Company
                    objectively and effectively.

               3.2.2 - When a covered person receives improper personal benefits
                    as a result of the person's position with the Company.

               3.2.3 - When the Company makes a loan to a covered person or
                    guarantees an obligation of a covered person.

               3.2.4 - When a covered person uses corporate property or
                    nonpublic information gained in his or her employment with
                    the Company for his or her own advantage.

               3.2.5 - When a covered person competes with the Company.

          Any such conflict of interest may also arise as a result of actions
taken by, or interests of, a family member of a covered person.

     4.   Confidentiality.

          4.1 - Nonpublic information regarding the Company, its businesses,
          employees, officers, directors, customers or suppliers is
          confidential. As an employee, officer or director of the Company you
          are trusted with such confidential information. You are only to use
          such confidential information for the business purposes of the Company
          for which they were intended. Confidential information should not be
          shared with anyone outside the Company, including family or friends,
          or other employees who do not need the information to carry out their
          duties, except when disclosure is authorized by your President or
          legally mandated.

          4.2 - Communications about the Company, its businesses, employees,
          officers, directors, customers or suppliers with the media,
          stockholders, or other members of the public must be approved in
          advance by the President.

     5.   Fair Dealing.

          5.1 - We seek to outperform our competition fairly and honestly and
          seek competitive advantages through superior performance of the
          members of our team. Each covered person is expected to deal fairly
          with the Company's customers, suppliers, competitors and employees.
          Stealing proprietary information that was obtained without the owner's
          consent, or inducing such disclosures by past or present employees of
          other companies is prohibited. No one should take unfair


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          advantage of another through manipulation, concealment, abuse of
          privileged information, misrepresentation of material facts or any
          other unfair-dealing practice

     6.   Protection and Proper Use of Company Property.

          6.1 - All covered persons should seek to protect and preserve the
          Company's assets and ensure their efficient use. Theft, carelessness
          and waste have a direct impact on the Company's profitability. All
          assets of the Company should be used only for legitimate business
          purposes.

     7.   Public Company Reporting: Whistleblower Procedures

          7.1 - As a public company, our filings with the Securities and
          Exchange Commission (the"SEC") must be full, fair, accurate, timely
          and include understandable disclosure of information that is required
          to be made public pursuant to Federal security laws and rules of the
          applicable exchange commissions. Whether or not you are directly
          involved in the process of preparing such filings, every covered
          person is responsible:

               7.1.l - if called upon by management to provide information
                    relevant to such a filing, to assure that the information
                    you provide is complete, fair, and understandable. Such
                    requests for information must be responded to promptly as
                    our filings with the SEC are time-sensitive.

               7.1.2 - to ensure that the Company's books and records
                    appropriately reflect our transactions and are posted in
                    accordance with the Company's system of internal controls.
                    Unrecorded or "off the books" funds or entries should not be
                    maintained unless permitted by applicable law or regulation;

               7.1.3 - to make management aware if you believe that any of our
                    public reports is inaccurate or fails to fairly reflect what
                    is happening at the Company.

          7.2 - Because of the importance of this issue, the Audit Committee of
          the Board of Directors has been charged with responsibility for
          ensuring that every employee has a means of reporting, anonymously and
          confidentially, any concerns about the manner in which the Company's
          financial statements or public reports are prepared, the sufficiency
          of its internal financial controls, the honesty or competence of its
          financial management or independent auditors or any other matter
          regarding any accounting or auditing matters. Procedures for such
          reporting are set forth in the Company's Whistleblower Policy that is
          part of the Employee Handbook. We will not tolerate retaliation
          against any person who reports potential issues to the Audit Committee
          in good faith.

     8.   Covering Up Mistakes; Falsifying Records; Retention of Business
          Records.

          8.1 - Falsification of any Company, customer or third party record is
          prohibited. Mistakes should not be covered up, but should be
          immediately and fully disclosed and corrected.

          8.2 - Company records must be maintained for the periods specified by
          management. Records may be destroyed only at the expiration of the
          pertinent period. In no case may documents involved in a pending or
          threatened litigation, government inquiry or under subpoena or other
          information request, be discarded or destroyed, regardless of the
          periods specified by management. In addition, you should never
          destroy, alter, or conceal any record or otherwise impeded any
          official proceeding or investigation, either personally, in
          conjunction with, or by attempting to influence another person.

          8.3 - In the event of litigation, government inquiry or investigation,
          we will designate a member of management that you should consult with
          to determine whether records should be produced.

     9.   Reporting of Illegal or Unethical Behavior.

          9.1 - Covered persons have a duty to adhere to this Code and all other
          Company policies and to report any suspected violations of this Code
          or any other illegal or unethical behavior to, or when in doubt to
          consult with, your manager or the Compliance Officer. If you do not
          believe that talking to your manager is appropriate, or if doing so
          does not result in a response with which you are comfortable, then you
          should discuss the matter with another member of management, or in the
          case of accounting or auditing issues, a member of the Audit Committee
          of the Board of Directors.


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          If asked, the Company will keep your name confidential unless this
          would violate applicable law or our responsibilities to others or make
          adequate investigation of the matter impracticable.

     10.  Protection Against Retribution.

          10.1 - The Company will not tolerate retaliation against anyone who
          reports a violation or possible violation of this Code in good faith.
          Any person who takes any action whatsoever in retaliation against any
          employee who has in good faith raised any question or concern about
          compliance with this Code will be subject to serious sanctions, which
          may include termination.

     11.  Administration and Waiver of Code of Conduct and Ethics.

          11.1 - This Code of Conduct and Ethics shall be administered and
          enforced by the Human Resources Department. Any questions and further
          information regarding this Code of Ethics should be directed to the
          Manager of the Human Resources Department/Compliance Officer.

          11.2 - Appropriate disciplinary penalties for violations of this Code
          may include counseling, reprimand, warning, suspension (with or
          without pay), demotion, salary reduction and termination of
          employment.

          11.3 - The Human Resources Department will be responsible for
          affirming compliance with this Code of Conduct and Ethics by all
          covered persons. Each covered person will be required to sign a
          certificate that he or she has Read and understands the provision of
          this code annually.

     12.  Waivers.

          12.1 - Covered persons are expected to follow this Code at all times.
          Generally, there should be no waivers to this Code of Conduct and
          Ethics, however, in rare circumstances conflicts may arise that
          necessitate waivers. Waivers will be determined on a case-by-case
          basis by the Human Resources Department with the advice of senior
          management and/or the Audit Committee as appropriate; provided,
          however, that waivers for directors and executive officers may be
          determined only by the Board of Directors who shall have the sole and
          absolute discretionary authority to approve any deviation or waiver
          from this Code of Ethics with respect to any director or executive
          officer. Any waiver, and the grounds for such waiver, approved by the
          Board of Directors with respect to any director or executive officer
          shall be promptly disclosed to stockholders, not later than in the
          Company's next periodic report.

Reviewed and approved by the Board of Directors of Columbia County Farmers
National Bank this 22nd day of February 2007.


                                        /s/ Edward L. Campbell
                                        ----------------------------------------
                                        SECRETARY OF THE BOARD


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