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Thanks for attaching that patch file, it confirms there's no styling changes necessary to support this. Is the reasoning for using an OL in your case just improved semantics?

Docs on the website state that a list is necessary, I think ordered or unordered is probably fine.

Since accordions are typically grouped together, Carbon puts each button inside a list item in an unordered list, which provides additional context to screen reader users; where only one accordion is used, it should not be put in a list.

All in I think this is a reasonable thing to add, albeit low in priority. A PR for this would be appreciated.

Sorry, hit the wrong button 🙃

The Carbon team has accepted this proposal! Our team doesn't have the capacity to work on this now, so we are requesting community contributors. Please see the labels for roles that are needed. If you are willing to help out, comment below and we will get in touch!

For this we'd want to avoid an as prop. Instead this should be something like an ordered boolean prop that toggles ol instead of the ul default. Plus a new test case to ensure the ul is rendered when the prop is passed.

I can work on this @tay1orjones