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Tagged lists in a document must be accurately structured to ensure accessibility for assistive technologies. If lists are not properly tagged, the document may not be fully accessible. Manual adjustment of tag structure is necessary in this case. Using Foxit PDF Editor Pro, you can create accessible lists. The example in the document includes a properly tagged list under the Vanguard Tourism heading. The List tag is represented as L, followed by Ll tags for List items, LbL tags for bullet symbols, and List Body Item tags for text. This is the correct way to tag lists in an accessible PDF.