Accessibility Question

We’re currently reviewing 2 of our websites for accessibility compliance, and a vendor suggested that we may need to replace the theme entirely. Since the site is built on X Theme Pro, I wanted to check with you first.

Is there anything about X Theme Pro/Cornerstone that would prevent a site from meeting WCAG standards? Or are accessibility issues typically more related to the site’s content, PDFs, forms, third-party tools, and how everything is implemented?

I’m trying to understand whether replacing the theme is really necessary, or if accessibility issues can generally be addressed while staying on X Theme.

Thanks in advance for any insight!