HTML/CSSAdvanced#accessibility

What is the accessibility tree and how does it relate to the DOM?

The accessibility tree is a parallel structure derived from the DOM that assistive technologies (screen readers) use, exposing role, name, and state for each element. Semantic HTML and correct ARIA attributes shape what's exposed in this tree.

Example
<!-- <button>Submit</button> exposes role=button, name='Submit' -->
<!-- <div onclick=...>Submit</div> exposes nothing without role/tabindex/aria-label -->

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