The accessibility audits in Lighthouse cover a range of areas, such as proper use of headings, alternative text for images, keyboard navigation, colour contrast, and more. This can help you identify and address accessibility issues to ensure your website is accessible to all users, including those with disabilities.
Lighthouse includes accessibility audits that evaluate a website’s compliance with the latest Web Content Accessibility Guidelines (WCAG) requirements. These audits check for accessibility issues and provide a score based on the results.
The accessibility score is not the final step in ensuring your website is accessible. Instead, it is designed as a starting point for accessibility evaluation. You should complement it with manual checks. You can see the list of Items to Manually Check in your test result. Each item contains a description and a link to learn more about it.
The manual checks do not count as part of your score, but they are equally important to ensure that your site is accessible to all users.
Read more
https://www.gov.uk/service-manual/helping-people-to-use-your-service/understanding-wcag