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ISO TS 16071 Guidance on accessibility for human computer interfaces was developed via the collection and evaluation of an extensive set of existing software accessibility research and guidance. While this approach has served well in creating this first major international software accessibility standard, it is limited in its ability to expand the range of its guidance to areas not covered by existing research. This paper introduces a universal access reference model that can be used to identify areas requiring further accessibility guidance. It also demonstrates the use of this reference model in identifying guidelines that should be considered for potential addition to ISO 16071, as it progresses from a technical specification to an international standard.