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Below is a table that shows savings and checking accounts that were forcast compared to actual amounts for years 2012 and 2013. Table headers are in the first three rows.
This is a text only, If I was coaching someone, I will tell them to split this table up into two saparate tables. But this is to see if actually works.
All three layers of column headers read properly in JAWS 13, and 14, and NVDA 2012, and in NVDA. Both in IE 10 and FF 22
Is it a failure of WCAG to not mark this up with headers and ids, if Assistive Technology has overcome the prooblems with this type of complex table. I would say no. It is accessibility supported.