A screen reader never sees your components. It reads the accessibility tree, a parallel structure the browser builds from the DOM in which every node has a role, a name and a state. Your job in React 7,897 is to emit a DOM that produces a good one.
Accessibility is therefore an HTML and WCAG subject, and Front-End Web Development covers it as such; WCAG 2.2 has been the W3C Recommendation since October 2023, with 3.0 still an early draft. None of that changes because you render with React. The failure modes do.
Every accessibility tree below was dumped from Chromium 4,389 over the DevTools protocol.