The EAA does not set specific accessibility standards or compliance requirements because it wants to leave flexibility to the law. The EAA's official fact sheet states that the law "does not prescribe detailed technical solutions on how to make a website compliant," although you will find general requirements and non-binding examples in the legislation. For example, the EAA stipulates that a website or digital service must not be limited to a single mode of interaction, i.e. audio content must also be accessible via subtitles and written text via a screen reader.
In practice, however, there are many indications that companies must comply with the EN 301549 standards. For one thing, it is only natural for regulators to consult the official EU document defining web accessibility when assessing website compliance.
Secondly, reference was repeatedly made to standard EN 301549 in the run-up to the codification of the EAA, including in the text of the legislative proposal.
Finally, the European Disability Forum (EDF), which is one of the main non-governmental proponents of the EAA, has made several formal recommendations that EN 301549 should be the basis for EU accessibility legislation. Given that the EDF was one of the key advisors in the formulation of the EAA, it is almost certain that regulators will follow the group's guidance on this point too.