Keep this in mind if you must convert a document to a PDF: The minimum requirements for a PDF document to be accessible is for it to be searchable text and “tagged” with hidden labels (“tags”) that describe the structure of the document so that it reads in the correct order with a screen reader. It is recommended to use or link to PDF only when you cannot use HTML.
PDF files are the most difficult to make accessible. In general, properly designed HTML is the most accessible format. Screen readers are commonly used by blind and low vision individuals. This structural markup ensures that assistive technology software such as screen readers can correctly discern and interpret the structure of the document. In order to ensure that documents are ultimately accessible, content authors must utilize the formatting and layout options within Microsoft Word and Adobe Acrobat Pro that support structural markup.