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For accessible PDFs, the Layers and Articles panels must both be set correctly to ensure the exported PDF has the correct reading order and tag order across different screen readers.
Because different screen readers may interpret reading order differently, setting both the Layers and Articles panels correctly helps create a more consistent experience.
Layers should be ordered from bottom to top, and Articles should be ordered from top to bottom. Make sure “Use for Tagging Order in Tagged PDF” is turned on in the Articles panel.
“Create Tagged PDF” must also be selected when exporting the PDF. I created a preset for accessible PDFs to ensure the correct export settings are applied.