CofC Web Accessibility Guidelines- Rule (N)

(n) When electronic forms are designed to be completed on-line, the form shall allow people using assistive technology to access the information, field elements, and functionality required for completion and submission of the form, including all directions and cues.

Translation: Any on-line form must make sense when read by assistive technology. If this is not possible, then an alternative form should be suplied. The best way to determine if the form is compliant is to submit the page to one of the testing sites lited on the main page.

Simpler is usually better. When designing forms, always position the descriptive text next to the form field. This will make the form easier for text readers to interpret.

The latest versions of HTML provides tags such as LABEL and LEGEND, not all browsers (especially alternative browsers) support them yet.