EX-23 2 pncconsent.htm PENDER NEWKIRK & COMPANY CONSENT Consent of Independent Certified Public Accountants’








Exhibit 23.1







Consent of Independent Certified Public Accountants’





We consent to the incorporation by reference in the Registration Statement on Form S-8
(No. 333-31667) of Flanders Corporation and Subsidiaries of our report dated March 14, 2003, which appears on Page F-2 of this annual report on Form 10-K for the year ended December 31, 2002.






/s/ Pender Newkirk & Company

Certified Public Accountants

Tampa, Florida

March 14, 2003



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