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PDF/UA-1: Acrobat Pro fails footnote in unordered list item

I'm not sure if this is a bug or an error in my implementation, so I'd appreciate any feedback.

Source HTML:
<ul class="list--experience">
    <li>Custom child theme and UI plugins, to partition UI enhancements into separate repositories, each with their own documentation, tests and issue tracker <span class="footnote"><a href="">DTRT WordPress Plugin Boilerplate Generator: Generated plugins</a></span></li>

Source CSS:
.footnote {
  float: footnote;
  font-size: 8.5pt;
  line-height: 1.64706;

section .footnote {
  footnote-style-position: inside;

@page {
  counter-reset: footnote;

  @footnote {
    font-size: 8.5pt;
    padding-left: 12px;
    padding-left: 0.75rem;
    margin-left: 25%;

Acrobat Pro display:

Acrobat Pro tags:

Acrobat Pro Accessibility Checker output:

Acrobat Pro Accessibility Report:

  1. 1-acrobat-pro-display.png75.7 kB
  2. 2-acrobat-pro-tags.png36.8 kB
  3. 3.acrobat-pro-accessibility-checker.png27.5 kB
  4. 4.acrobat-pro-accessibility-report.png10.8 kB
Hmmm, it looks like a footnote is not allowed within a list item:

Screen Shot 2019-09-27 at 10.45.49 PM.png
  1. Screen Shot 2019-09-27 at 10.45.49 PM.png59.8 kB
    Adobe Acrobat error explanation
This issue is not raised by PAC 3:

Screen Shot 2019-09-30 at 5.26.35 PM.png

  1. Screen Shot 2019-09-30 at 5.26.35 PM.png136.9 kB
    PAC3 Footnote in List
This doesn't have anything to do with list items.
I think the Acrobat accessibility checker is incorrect in assuming that Lbl must have a LI parent. Prince generates an inline footnote as described in the "Tagged PDF Best Practice Guide" which has
Thanks for the clarification. Acrobat has a bug or two, I wouldn't be surprised if they got this wrong too.