PDF How To: Create Accessible Lists
Why do we need structured lists?
Screen readers and keyboard users rely on proper list tags to move between lists or jump from item to item. A well-tagged list tells assistive tools exactly where the list starts, where each item begins, and what the bullet or number is versus the item’s content. Lists must follow the structure below:

Accessible list structure levels:
List tag: must contain one or more Ll tags
List Item tag: must contain Lbl and LBody tags
List item label: contains item number or bullet character
List item body: contains list item content
Word
Use the lists tool found on the Home ribbon.

InDesign
Select your text and click the Bulleted List or Numbered List button in the Control panel.
Adobe Acrobat Pro
Use the TouchUp Reading Tool and the tags panel to remediate any issues.
Additional Resources:
WebAIM: Semantic structure; regions, headings, and lists