Yes, to a lot of people’s surprise PDF documents can be authored (and made afterwards) accessible. The keywords here are avoiding scanned paper documents (although OCR can do quite a lot) and in particular making use of tagging and reading order. A very good overview is provided by the Social Security Administration in the US. Although not everything in there is applicable in non-US countries due to different legislation, it will give one the rough breakdown what to look for when creating accessible PDF content.
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