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Australian manual of scientific style Start communicating effectively
Tables with merged cells are generally not accessible because a screen reader might not be able to determine the reading order for the merged cells. However, sometimes merged cells are needed to make the information more readable for audiences who do not use a screen reader. In such cases, you will need to find a compromise between accessibility for users with special needs and clarity for others.
Tables with merged cells can be made accessible in HTML or PDF by tagging each cell (eg with ‘colspan’, ‘rowspan’ and ‘id’ tags) to ensure the correct reading order. Using HTML or PDF is the best solution for making tables with merged cells accessible.
There are several strategies for making complex Microsoft Word tables accessible.
This section covers:
Split a complex table into several simpler tables; another option is to include the complex table in the main text for your general audience, and include multiple simple tables in an appendix for audiences with special needs.