Guideline 5. Create tables that transform gracefully.

It should be noted that tables are no longer used for layout and are strictly for holding information best represented by a table.

5.1 For data tables, identify row and column headers.
5.2 For data tables that have two or more logical levels of row or column headers, use markup to associate data cells and header cells.
5.3 Do not use tables for layout unless the table makes sense when linearized. Otherwise, if the table does not make sense, provide an alternative equivalent
5.4 If a table is used for layout, do not use any structural markup for the purpose of visual formatting.
5.5 Provide summaries for tables.
5.6 Provide abbreviations for header labels.

Some good ideas to follow would be using TD to identify data cells and TH for table headers. Group like objects as close as possible and keep it organized. Don't use any table formating to format other parts of the page. The rest is pretty self explanatory.

I

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example

Source: http://www.w3.org/TR/WCAG10/#gl-table-markup