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https://issues.apache.org/jira/browse/FOP-3165?page=com.atlassian.jira.plugin.system.issuetabpanels:comment-tabpanel&focusedCommentId=17819651#comment-17819651
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Nico Kutscherauer commented on FOP-3165:
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Ok, I think I found the logic behind the described behavior:

[https://github.com/apache/xmlgraphics-fop/blob/ed60079e0064febb68d8c5be690c853f6d83ac4a/fop-core/src/main/java/org/apache/fop/render/pdf/PDFStructureTreeBuilder.java#L409-L415]

And I found out somthing more: Regarding to [this Tagged PDF Best Practice 
Guide|https://pdfa.org/wp-content/uploads/2023/07/Tagged-PDF-Best-Practice-Guide.pdf]
 PDF/UA-1 is based on {_}PDF 1.7{_}. In opposite [PDF/A-1 seems to be based on 
PDF 1.4|https://en.wikipedia.org/wiki/PDF/A]. So if I didn't missunderstand 
something, the table-header, -footer and -body should be skip only in PDF/A-1 
but not in PDF/UA mode, right?

> FOP tags Tables in PDF 1.4 style if PDF/UA-1 mode active
> --------------------------------------------------------
>
>                 Key: FOP-3165
>                 URL: https://issues.apache.org/jira/browse/FOP-3165
>             Project: FOP
>          Issue Type: Bug
>         Environment: Windows 10, PAC 2021 for tagging analyzes.
>            Reporter: Nico Kutscherauer
>            Priority: Major
>              Labels: Accessibility, Table, Tagging
>         Attachments: table-14.jpg, table-ua.jpg, table.jpg
>
>
> Hi,
> this small GitHub project shows the problem:
> [https://github.com/nkutsche/fop-pdf-ua-table-tagging-issue]
>  
> A 
> [table|https://github.com/nkutsche/fop-pdf-ua-table-tagging-issue/blob/main/table.fo]
>  is rendered to PDF using FOP 2.9 with three different configs. The 
> differences are:
> [Config 1: PDF 1.5 is 
> requested|https://github.com/nkutsche/fop-pdf-ua-table-tagging-issue/blob/main/config/fop-config.xml].
> [Config 2: PDF 1.5 is requested and PDF/UA-1 mode is 
> active.|https://github.com/nkutsche/fop-pdf-ua-table-tagging-issue/blob/main/config/fop-config-ua.xml]
> [Config 3: PDF 1.4 is 
> requested.|https://github.com/nkutsche/fop-pdf-ua-table-tagging-issue/blob/main/config/fop-config14.xml]
>  
> I analyzed the result PDFs with PAC 2021 - this are the screenshots focosing 
> the table footer:
>  
> ||Config 1: PDF 1.5||Config 2: PDF/UA-1||Config 3: PDF 1.4||
> |!table.jpg|width=481,height=200!|!table-ua.jpg|width=386,height=200!|!table-14.jpg|width=468,height=200!|
>  
>  
> You see that if the {{PDF/UA-1}} mode is *active* the tagging of 
> {{{}TBody{}}}, {{THead}} and {{TFoot}} are lost and the {{TFoot}} row is 
> missplaced (at least on my point of view).
> The reason for adding the PDF 1.4 version was, that PDF 1.4 knows only the 
> tags {{{}Table{}}}, {{{}TR{}}}, {{TH}} and {{TD}} (See [PDF 1.4 
> specification|https://opensource.adobe.com/dc-acrobat-sdk-docs/pdfstandards/pdfreference1.4.pdf]
>  Table 9.22). With PDF 1.5 {{{}TBody{}}}, {{THead}} and {{TFoot}} was 
> introduced (see [PDF 1.5 
> specification|https://opensource.adobe.com/dc-acrobat-sdk-docs/pdfstandards/pdfreference1.5_v6.pdf]
>  Table 10.22).
> *Conclusion:* FOP tags tables in PDF 1.4 style if PDF/UA-1 mode is *active* 
> even if PDF 1.5 is generated. If PDF/UA-1 mode is *inactive* it tags tables 
> in PDF 1.5 style even if PDF 1.4 is generated.
> Am I correct that this is not the desired behavior? I think we could live 
> with the PDF 1.4 style if the table footer wouldn't be on top of the body. On 
> my point of view this is also in the PDF 1.4 style wrong.
>  



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