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3.5 Use header elements to convey document structure and use them according to specification. [Priority 2] Long documents are often divided into a variety of chapters, chapters have subtopics and subtopics are divided into various sections, sections into paragraphs, etc. These semantic chunks of information make up the structure of the document.
Sections should be introduced with the HTML heading elements (h1-h6). Other markup may complement these elements to improve presentation (e.g., the HR element to create a horizontal dividing line), but visual presentation is not sufficient to identify document sections.
Since some users skim through a document by navigating its headings, it is important to use them appropriately to convey document structure. Users should order heading elements properly. For example, in HTML, h2 elements should follow h1 elements, H3 elements should follow h2 elements, etc. Content developers should not "skip" levels (e.g., h1 directly to H3). Do not use headings to create font effects; use style sheets to change font styles for example.
Note that in HTML, heading elements (h1 - h6) only start sections, they don't contain them as element content. The following HTML markup shows how style sheets may be used to control the appearance of a heading and the content that follows:

See also the section on links.
List of Checkpoints for the Web Content Accessibility Guidelines
Learning HTML by BU.edu
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Section Headings
Heading elements (h1..h6) should be used for structuring information on the page.
The page should contain at least one and no more than two h1 elements.
Heading elements that follow the last h1 should be properly nested.
Heading elements should be used without skipping levels when descending the hierarchy that starts with h1 and continues through h6. For example, an h3 element should follow an h2 element, whereas an h4 (or h5 or h6) should not. Note that this rule does not apply when ascending the hierarchy (for example, an h2 element may follow an h4 element).
The text content contained in header elements (h1..h6) should range between 1 and 20 percent, inclusive, and not exceed 50 percent of the total text content of the page.
From: FAE Functional Accessibility Evaluator University of Illinois at Urbana-Champaign
The body of the document
A solution for h1, h2, h3, h4, h5 and h6