Also, WRT screen reader users, like sighted users, they often scan the document by skimming the headings, links, etc. Screen reading software will pull these out into separately scannable lists available for the user to skim through outside of the context of the surrounding content. Having out of order heading creates a document outline that is confusing. This is why it's also important to write good linked text as scanning 20 links that all say "read more" is useless.