Accessibility – Keyboard Focus order – tab directly to form or tab through all elements?

Background info:

I'm performing an Accessibility Audit as per the new AODA law in Ontario:

http://www.e-laws.gov.on.ca/html/source/regs/english/2011/elaws_src_regs_r11191_e.htm#BK15

It follows the WCAG 2.0 guidelines for accessibility:

http://www.w3.org/WAI/WCAG20/quickref/Overview.php

Question:

For a website page with a Form, when the page first loads, should the tab order be:

  1. Each content element such as logo, text, and images before reaching the form? It would reduce expediency but be more accessible to users with screen readers who can orient themselves to the page Or;

  2. Directly to the form? Losing out on user orientation for expediency.

The guideline is here: http://www.w3.org/WAI/WCAG20/quickref/Overview.php#keyboard-operation

Basically, my gut says to set the focus directly to the form because a majority of users but I'm concerned it may not meet that guideline. Or am I not interpretting that rule properly?

Note: I'm not an accessibility specialist but was asked to do this audit and this is what has come up. Really curious about how you guys approach this guideline.

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