7553691c_Product_Accessibility_Template_tion_and_Applications___Detail_Remarks_and_explanations
[Criteria] (h) Markup shall be used to associate data cells and header cells for data tables that have two or more logical levels of row or column headers. [Supporting Features] Does Not Support [Remarks and explanations] 
Multi-level headers are not supported by LiveCycle Mobile Forms.
Adobe LiveCycle Mobile Forms ES4 Voluntary Product Accessibility Template