Excerpt from Microsoft Documentation: 

"Microsoft Active Accessibility is a developer technology that improves the way programs and the operating system work with accessibility aids. Using Active Accessibility, software developers can make their programs more compatible with accessibility aids, and accessibility aid developers can make more reliable and robust aids. 

Any piece of software that uses Active Accessibility to expose information about its user interface (UI) is called an Active Accessibility server. Any piece of software that uses Active Accessibility to interface with the UI elements of another piece of software is called an Active Accessibility client." 

Xceed SmartUI for WinForms acts as an Active Accessibility 2.0 server, and exposes through the required way, information about the SmartControls and SmartItems such as:

It also provides navigation, both spatial (up, down, left, right) and logical (next, previous, parent, first child, last child) of the appropriate elements.