A statement built from findings, not boilerplate
The mandatory entries on non-accessible content come from the barriers actually found. When those change, the basis of the statement changes with them.
The statement grows out of audit results, not out of boilerplate
The accessibility statement is the only compliance document that has to name your own shortcomings in public. It knows three conformance levels, and the worst is a permitted answer as long as you explain what does not work and which alternatives exist. That is precisely why it needs substance behind it: subjects, an automated quick test for the machine-detectable barriers, a guided WCAG 2.2 audit for everything else, and a barrier list with status. The statement is derived from all of that and served publicly.
The mandatory entries on non-accessible content come from the barriers actually found. When those change, the basis of the statement changes with them.
The automated part checks what can be read unambiguously from the page structure. Contrast, keyboard operation and focus visibility need people, so they run through the guided audit rather than a green tick.
Repeat hits of the same check are capped. A page with eighty images lacking alternative text is not eighty times worse, the finding is the same.
Every finding carries a severity, the WCAG criterion and the snippet of the element in question. Later runs carry known items forward and mark vanished ones as resolved.
A statement you can publish without unease: evidenced by audits, honest about what is still missing, and carrying a date that actually moves.
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