Use Paragraph Styles for Lists
InDesign allows you to create lists that are semantically meaningful to screen reader users. The best way to do so is to create a paragraph style for the lists. Create a new paragraph style, then choose the “Bullets and Numbering” option from the side menu. You can customize the look of the lists as you see fit.
When you later export the document, InDesign will convert the lists to the appropriate tags in PDF, EPUB, or HTML format so that screen readers can identify them as lists. Screen readers will typically announce “List with 5 items” when arriving at a list with five items and will announce “bullet” before each bulleted list item.
If you create “lists” by using line breaks and not using InDesign’s list tools, screen readers will still read the text, but will not announce that the items are part of a list.