Lists are a common source of accessibility failures in PDFs, particularly when they were created using manual formatting in the source document rather than built-in list styles. A properly structured list in the tag tree requires four tag types working together:
L — the list container
LI — each list item
Lbl — the bullet or number label for the item
LBody — the text content of the item
A manual list — one created with hyphens, asterisks, or tab indents rather than Word's built-in list tool — will export as a series of paragraph tags with no list structure at all. These must be rebuilt manually in Acrobat.
Identifying List Structure Problems
In the Tags panel, expand the section of the document where a list appears. A correctly structured list will show an L tag containing LI tags, each of which contains an Lbl and an LBody.
Common problems include:
A series of P tags where a list should be — indicating a manual list in the source document
LI tags containing only text content with no Lbl or LBody children
Nested lists where the child L tag sits outside its parent LI rather than inside the LBody
Correcting a Manual List (P Tags)
If the list appears as a series of paragraph tags:
In the Tags panel, locate the P tags that correspond to the list items
Create a new L tag at the correct location in the tree — right-click the parent tag and select New Tag, choose L
For each list item, create an LI tag inside the L tag
Inside each LI, create an Lbl tag and an LBody tag
Drag the content items from the original P tags into the appropriate Lbl or LBody tags — bullet or number characters go in Lbl, item text goes in LBody
Once all content has been moved, delete the now-empty P tags
Correcting Missing Lbl or LBody Tags
If LI tags exist but contain only text with no Lbl or LBody children:
Expand the LI tag to reveal its content items
Right-click inside the LI and create a new Lbl tag
Create a new LBody tag after the Lbl
Drag the bullet or number content item into the Lbl tag
Drag the text content item into the LBody tag
Repeat for each LI in the list
Correcting Nested List Structure
A nested list should be structured so the child L tag sits inside the LBody of its parent LI — not as a sibling of the parent LI. If the nested L tag appears at the wrong level:
Locate the child L tag in the Tags panel
Drag it into the LBody of the LI tag it belongs to
Verify the nesting matches the visual indentation in the document.