Accessible HTML/XHTML Forms
http://www.webstandards.org/learn/tutorials/accessible-forms/

Lloyd, Ian
Web Standards Project
2004

Abstract:

Forms are often the most tricky aspect of web development for beginners to get their head around, largely because it means stepping out of the comfort zone of one-way information - no longer are you simply presenting information at the person viewing your site, now you are asking for input, for feedback that you have to process in some way. And just as it may be difficult for HTML beginners to understand just how they handle form data, so is it difficult to understand some of the issues relating to accessibility.