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The YouTube tutorial discusses creating accessible PDF forms, focusing on understanding form accessibility. It emphasizes two components of a form: visual and auditory. In terms of the visual form, steps to ensure accessibility include assigning heading structure, setting document properties, maintaining logical reading order, and tagging individual text sections. It is important to add form field tags, alternative text for figures, and check color usage for minimum contrast ratio. This process will help in creating accessible and user-friendly PDF forms.