The best formats in order:
- HyperText Markup Language (HTML)
- Microsoft Word or PowerPoint
- Portable Document Format (PDF)
The reason that PDF is last (and should be avoided, if possible) is that the PDF format basically creates an image out of a document. Images of text aren't accessible, so tagging a PDF is basically creating tiny little alt text labels (tags) all over the image of a document. In addition, remediating a PDF is much more time consuming than creating and accessible web page, Word document, etc.
Go deeper: Accessible PDF Training from the State of Minnesota