This is not an article that Steve, the author, thinks should exist in a healthy industry, but the shape of our industry — especially right now — makes this sort of article very necessary and hopefully helpful to you in your job.
Steve Frenzel shares some sage advice on correctly using this role and value combination by showing questionable examples, followed by some better approaches. Spoiler: the better ones are the simple ones.
If you really do (seriously, really do) need to create a PDF, Steve has your back to help you make sure you make that PDF accessible without having to fork out for Adobe Acrobat Pro.