There is a sentiment that accessibility isn’t a checklist, meaning that if you’re really trying to make a site accessible, you don’t just get to check some things off a list and call it perfect. The list may be imperfect and worse, it takes the user out of the equation, so it is said.
Karl Groves once argued against this:
I’d argue that a well-documented process which includes checklist-based evaluations are better at ensuring that all users’ …
Accessibility Testing Tools is a post from CSS-Tricks