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at what point do you need sub-headings?

for

From: Krista Greear
Date: Sep 11, 2018 10:20AM

For Word docs, PDFs, or webpages, at what point is the document "long" or
"complex" enough to require headings past H1?

For example, if there are only two paragraphs of content, are H2, H3, etc.
necessary? What if there was only one paragraph of content but then a table?

I acknowledge that I am really asking "what is the maximum amount of
content a screen reader will accept before getting annoyed that they cannot
navigate the document/webpage?"

--
Krista Greear
Accessibility and Inclusivity Crusader