1 EXHIBIT 23.3 CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS We consent to the use in the proxy statement-prospectus, which is a part of the Registration Statement of Accumed International, Inc. on Form S-4, dated on or about December 23, 1999, of our report dated March 23, 1999 on our audit of the consolidated financial statements of Microsulis Corporation and Subsidiary as of December 31, 1998 and for the period from January 8, 1998 (date of inception) to December 31, 1998, and to the reference to our Firm under the heading "Experts" in such proxy statement-prospectus. \s\ Moore Stephens Lovelace, P.A. Certified Public Accountants Orlando, Florida December 21, 1999 2 ACCUMED INTERNATIONAL, INC. AND SUBSIDIARIES SCHEDULE A - VALUATION AND QUALIFYING ACCOUNTS Additons Balance at charged to Balance at Beginning costs and Other end of Description of period expenses Retirements changes period ----------- --------- -------- ----------- ------- ------ Reserves and allowances deducted from asset accounts Allowance for uncollectible accounts receivable Year Ended December 31, 1996 $ 17,932 $ 108,160 $ -- $ -- $ 126,092 Year Ended December 31, 1997 $ 126,092 $ 268,728 $ -- $ 394,820 Year Ended December 31, 1998 $ 394,820 $ 377,353 $ (419,173) $ -- $ 353,000 Reserves and allowances which support balance sheet caption reserves Warranty reserves Year Ended December 31, 1996 $ -- $ 30,000 $ -- $ -- $ 30,000 Year Ended December 31, 1997 $ 30,000 $ -- $ (332,701) $ 900,000(a) $ 597,299 Year Ended December 31, 1998 $ 597,299 $ -- $ (54,674) $ -- $ 542,625 (a) reserves acquired through ESP product line acquisition on March 3, 1997