It is possible to change the traversing order of accessibility elements by configuring the accessibilityElements array. You should try to avoid it, but one good reason for doing it is if the default order is illogical because of the visual layout.

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Sometimes you can create your own accessibility elements from scratch to group elements too. Perhaps because they're not contained in the same superview. You can combine these elements' frames and provide a suitable accessibility label.

Creating UIAccessibilityElements, combined with a semanticGroup accessibilityContainerType, can also help you make components as complex as charts accessible. Example from "Bring Accessibility to Charts" WWDC21: https://developer.apple.com/videos/play/wwdc2021/10122/

When configuring a largeContentImage or adjustsImageSizeForAccessibilityContentSizeCategory, it is important to use a pdf asset and preserve the vector data so the icons are crisp at any size.