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/

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You can create your own accessibility elements from scratch. One use-case for doing that is when you do some custom drawing instead of building your UI using or relying on UIKit components. A circular progress bar, could be an example.

Since iOS 14, UIAccessibilityCustomAction has an initialiser that accepts an image, as well as a name and action handler. Configuring one will make your custom actions easier to spot in the Switch Control menu. https://developer.apple.com/documentation/uikit/uiaccessibilitycustomaction/init(name:image:actionhandler:)

If a view has isAccessibilityElement to true, assistive tech won't look for any of its subviews. That means that if there are any buttons inside, they won't be accessible. You can add custom actions to that element though.