Make sure all headings accurately describe the content contained within the accordion.
Clear, unique, and descriptive labels help users of all abilities navigate the content and find information faster.
WCAG 2.1: 2.4.6 Headings and Labels
Make sure all content within accordions is accessible.
This includes, but is not limited to, alt-text on images, correct heading hierarchy, and accessible table labels and column headers.
Reconsider using inactive accordion headers.
Deactivating an accordion item renders it invisible to screen readers and prevents keyboard users from interacting with it, which can be confusing for some users. As a rule, any inactive component should be used only if it makes the interface easier to understand.