Step 2c: Create Accessible Links
Links allow users to quickly move to another part of a document, to related information in a different document, or to a desired website. For URLs to be accessible to users of screen readers, they must be converted to active links and be correctly tagged in the PDF file.
Note: If the document was tagged during conversion from an authoring application to Adobe PDF, the links and URLs in the document are most likely already active and included in the tag tree and thus accessible to users of assistive technology. The links should be verified and any additional links added to the document must follow this process to ensure access.
Acrobat provides several ways to create active links for text, objects, and URLs in a PDF document:
The Link tool in the Edit PDF toolbar
Create from URLs in Preferences > General > Basic Tools
Right-clicking a text or image selection and choosing “Create Link”
These methods differ in how they affect the tag tree, and in order for an accessible hyperlink to be created, the tag tree / root must have already been created.
(If the tag tree simply says “No tags available,” then new tags can’t be created until the tag root has been created and/or the document has been auto-tagged.)
Step 2d: Add Bookmarks
Step 2e: Set Initial View Options
Source: Adobe