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.

Twitter app showing a profile screen. VoiceOver will focus by default its elements in this order: Header photo, back button, search button, more actions button, profile photo, notifications button, direct message button, follow button, account's name, etc. Maybe we could change the order so the first element is the back button and the second is the account's name, acting as a header for the screen. We can achieve that by overriding the accessibilityElements property of the view implementing the account header and return the elements in the order we want.