Understanding WCAG 2.0 - W3C. "The intent of this Success Criterion is to ensure that information and relationships that are implied by visual or auditory formatting are preserved when the presentation format changes. For example, the presentation format changes when the content is read by a screen reader or when a user style sheet is substituted for the style sheet provided by the author..."
Further information on Info and Relationships: Understanding SC 1.3.1
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