Adobe Acrobat Pro
Acrobat is the default, and for a lot of teams it is the right answer simply because it is already installed and already approved. It ships an accessibility checker, a full set of manual tagging tools, a reading-order editor, and the same Auto-Tag engine Adobe exposes through its PDF Services API - so it will make a first pass at structuring a document automatically and then hand you the tools to correct it.
The catch is not capability, it is throughput. Acrobat is built around one person working on one document, and the manual half of that work is slow whether or not the automatic pass went well. It is priced as a per-seat subscription, so cost scales with how many people are remediating rather than how many documents need it - which is comfortable for a team of two and painful for a backlog of two thousand.
If you have a handful of documents a month and someone with the patience to learn the reading-order editor, you may not need anything else.

