Start with the success criterion
WCAG is technology neutral. Criteria cover needs such as text alternatives, information and relationships, meaningful sequence, keyboard access, link purpose, language, labels, and error identification. A PDF must be evaluated against the applicable criteria, including criteria that require a person to understand the content and interaction.
Use PDF techniques as documented methods
W3C publishes PDF techniques such as providing text alternatives through an Alt entry, tagging headings, specifying table headers, setting the document language, and ensuring correct tab and reading order. Techniques are informative. Other methods can meet a criterion if they satisfy its intent.
The technique must also be applied correctly. The presence of an Alt entry does not prove that its text is useful. A heading tag does not prove that the heading hierarchy represents the document. Those judgments belong in manual review.
Be precise about the WCAG version
A report should identify the WCAG version and conformance level it evaluated. WCAG 2.0, 2.1, and 2.2 are related but not interchangeable labels. Do not claim a newer version simply because a checker offers a ruleset with that name. Coverage depends on the criteria actually evaluated and the methods used.
Do not turn “no detected failures” into compliance
Automated tools cover only conditions they can determine or flag reliably.PDF/UA validation and WCAG evaluation answer related but different questions. PDF conformance also depends on reading order, alternative quality, table relationships, instructions, forms, visual presentation, and the usability of the complete document. Report passed technical checks, failures, partial signals, and pending manual checks as separate states.