The primary distinction between an accessible and a non-accessible form is the use of the <label> tag for prompts.

Note: in the 2021 WebAIM Million analysis 54.4% of home pages had missing form labels!! 45% of the 4.4 million form inputs identified were not properly labeled (either via <label>, aria-label, or aria-labelledby). Comment: Not properly labeled because of mis-matched values in paired attributes (for & id).

Labels allow screen readers to programmatically associate the prompt text (eg "Your name") with the appropriate input.

When a screen reader accesses a form item that has a <label> element associated with it, it will read the text within the <label> element and indicate the type of form item it is (e.g., "Name. Text box." or "Age. Check box").