ACA CTA Joint Programme | Accountancy and Tax | Kaplan UK

ATT and CTA Tax Pathway | Tax | Kaplan UK

CTA Awareness | Kaplan UK

Association of Taxation Technicians | ATT | Kaplan UK

Data and Technology | Apprenticeships| Kaplan UK

ACA Accounting Qualification | ACA Courses | Kaplan

First time visit: View without clicking anything

Chartered Tax Adviser | CTA | Kaplan UK

Five day free ACCA trial | Kaplan UK

Lists (e.g., `<ul>` or `<ol>`) should only contain list items (`<li>`) as a direct descendant 
to ensure that screen readers can accurately report the amount of items contained in the list. 

## Example

In the following example, some screen readers would say this list has two items, instead of 
four: 

```html
<ul>
    <div class="some_class">
        <li>Example 1</li>
    </div>
    <div class="some_other_class">
        <li>Example 2</li>
        <li>Example 3</li>
        <li>Example 4</li>
    </div>
</ul>
```

To fix this, you would need to remove the `<div class="some_class">` and 
`<div class="some_other_class>` elements and ensure only `<li>` list items remain.

## Further reading

The [formal specification for the list element](https://developer.mozilla.org/en-US/docs/Web/HTML/Element/ul)
shows what is and is not permitted inside an `<ul>` and `<ol>`.

See [Technique H88](https://www.w3.org/TR/WCAG20-TECHS/H88.html) for more information.

list-not-following-semantics

January 2026

December 2025

Kaplan

Title / URL	Issues
ACA CTA Joint Programme \| Accountancy and Tax \| Kaplan UKkaplan.co.uk/courses/aca-cta	35
ATT and CTA Tax Pathway \| Tax \| Kaplan UKkaplan.co.uk/courses/att-cta	35
CTA Awareness \| Kaplan UKkaplan.co.uk/courses/cta/awareness	35
Association of Taxation Technicians \| ATT \| Kaplan UKkaplan.co.uk/courses/att	35
Data and Technology \| Apprenticeships\| Kaplan UKkaplan.co.uk/courses/data-technology	34
ACA Accounting Qualification \| ACA Courses \| Kaplankaplan.co.uk/courses/aca-icaew	34
404kaplan.co.uk/invented-url-for-404-page	34
First time visit: View without clicking anythingkaplan.co.uk/	34
Chartered Tax Adviser \| CTA \| Kaplan UKkaplan.co.uk/courses/cta	34
Five day free ACCA trial \| Kaplan UKkaplan.co.uk/courses/free-trials/acca	34

Ensure lists are marked up correctly

Kaplan

Where this issue has occurred