You can use Adobe Acrobat DC to create fully accessible PDFs. The application offers the Make Accessible Action Wizard that walks you through the steps required to make a PDF accessible, and ensures accessibility by running the Accessibility Checker tool in the end.
Scanned files are not accessible until you convert them for Optical Character Recognition (OCR). You can also use Acrobat Pro DC to do OCR. Scanning at 300 dpi produces the best text for conversion. At 150 dpi, OCR accuracy is slightly lower.
PDF Tags
You will need to create tags in your documents after you convert them from Word or Google Docs to PDF. These tags provide assistive software and devices with semantic and structural elements to use to interpret document structure and present content in a useful manner. Acrobat's Accessibility Wizard adds tags automatically, but you need to make sure that the tags are inserted in the appropriate order and hierarchy.
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