A heading is a label or text that appears larger and bolder than a regular label. It usually appears at the top of a screen or group of related items. Headings can be read, or the Headings function of the Rotor can be used to navigate between them. In web pages and other documents headings are often divided into as many as six levels. Level 1 is the most major division of the document. Level 2 is the next level and so on. VoiceOverEasy.net usus level one headings for page titles, level 2 headings for section titles within each page, and level 3 headings for smaller parts within each section. Most screen readers provide an easy way to navigate between headings.
VoiceOver Basics: Lesson 2, Section 5