The World Wide Web Consortium’s “Web Content Accessibility Guidelines“, (the W3C’s WCAG) are developed for web content, but they are also applicable to other forms of digital content – like ebooks.
ARIA roles are auto added to ebook sections and page markers and for styles we are encouraged to indicate use the h1-h6 heading levels plus these more descriptive HTML tags where appropriate for Paragraph Styles:
For Images:
And for Character Styles:
Lots more good info on ARIA on the AccessiblePublishing.ca site