I’ve not used this app myself, but from what I’ve read elsewhere it is accessible with VoiceOver.
Here’s some info from the App Store:
Remote Dictate turns your iPhone 4S into a wireless mic for your computer that will let you enter text on your computer just by speaking!
Just tap the microphone icon on the keyboard and magically see the words you speak into your iPhone’s mic show up on your computer with AMAZING accuracy.
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Source Article from http://www.applevis.com/app-deals/ios-apps-gone-free/remote-dictate
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