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diff --git a/devtools/server/actors/accessibility/audit/text-label.js b/devtools/server/actors/accessibility/audit/text-label.js
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+/* This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/. */
+
+"use strict";
+
+const {
+  accessibility: {
+    AUDIT_TYPE: { TEXT_LABEL },
+    ISSUE_TYPE,
+    SCORES: { BEST_PRACTICES, FAIL, WARNING },
+  },
+} = require("resource://devtools/shared/constants.js");
+
+const {
+  AREA_NO_NAME_FROM_ALT,
+  DIALOG_NO_NAME,
+  DOCUMENT_NO_TITLE,
+  EMBED_NO_NAME,
+  FIGURE_NO_NAME,
+  FORM_FIELDSET_NO_NAME,
+  FORM_FIELDSET_NO_NAME_FROM_LEGEND,
+  FORM_NO_NAME,
+  FORM_NO_VISIBLE_NAME,
+  FORM_OPTGROUP_NO_NAME_FROM_LABEL,
+  FRAME_NO_NAME,
+  HEADING_NO_CONTENT,
+  HEADING_NO_NAME,
+  IFRAME_NO_NAME_FROM_TITLE,
+  IMAGE_NO_NAME,
+  INTERACTIVE_NO_NAME,
+  MATHML_GLYPH_NO_NAME,
+  TOOLBAR_NO_NAME,
+} = ISSUE_TYPE[TEXT_LABEL];
+
+/**
+ * Check if the accessible is visible to the assistive technology.
+ * @param {nsIAccessible} accessible
+ *        Accessible object to be tested for visibility.
+ *
+ * @returns {Boolean}
+ *         True if accessible object is visible to assistive technology.
+ */
+function isVisible(accessible) {
+  const state = {};
+  accessible.getState(state, {});
+  return !(state.value & Ci.nsIAccessibleStates.STATE_INVISIBLE);
+}
+
+/**
+ * Get related accessible objects that are targets of labelled by relation e.g.
+ * labels.
+ * @param {nsIAccessible} accessible
+ *        Accessible objects to get labels for.
+ *
+ * @returns {Array}
+ *          A list of accessible objects that are labels for a given accessible.
+ */
+function getLabels(accessible) {
+  const relation = accessible.getRelationByType(
+    Ci.nsIAccessibleRelation.RELATION_LABELLED_BY
+  );
+  return [...relation.getTargets().enumerate(Ci.nsIAccessible)];
+}
+
+/**
+ * Get a trimmed name of the accessible object.
+ *
+ * @param {nsIAccessible} accessible
+ *        Accessible objects to get a name for.
+ *
+ * @returns {null|String}
+ *          Trimmed name of the accessible object if available.
+ */
+function getAccessibleName(accessible) {
+  return accessible.name && accessible.name.trim();
+}
+
+/**
+ * A text label rule for accessible objects that must have a non empty
+ * accessible name.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if accessible object has no or empty name, null
+ *          otherwise.
+ */
+const mustHaveNonEmptyNameRule = function (issue, accessible) {
+  const name = getAccessibleName(accessible);
+  return name ? null : { score: FAIL, issue };
+};
+
+/**
+ * A text label rule for accessible objects that should have a non empty
+ * accessible name as a best practice.
+ *
+ * @returns {null|Object}
+ *          Best practices audit report if accessible object has no or empty
+ *          name, null otherwise.
+ */
+const shouldHaveNonEmptyNameRule = function (issue, accessible) {
+  const name = getAccessibleName(accessible);
+  return name ? null : { score: BEST_PRACTICES, issue };
+};
+
+/**
+ * A text label rule for accessible objects that can be activated via user
+ * action and must have a non-empty name.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if interactive accessible object has no or
+ *          empty name, null otherwise.
+ */
+const interactiveRule = mustHaveNonEmptyNameRule.bind(
+  null,
+  INTERACTIVE_NO_NAME
+);
+
+/**
+ * A text label rule for accessible objects that correspond to dialogs and thus
+ * should have a non-empty name.
+ *
+ * @returns {null|Object}
+ *          Best practices audit report if dialog accessible object has no or
+ *          empty name, null otherwise.
+ */
+const dialogRule = shouldHaveNonEmptyNameRule.bind(null, DIALOG_NO_NAME);
+
+/**
+ * A text label rule for accessible objects that provide visual information
+ * (images, canvas, etc.) and must have a defined name (that can be empty, e.g.
+ * "").
+ *
+ * @returns {null|Object}
+ *          Failure audit report if interactive accessible object has no name,
+ *          null otherwise.
+ */
+const imageRule = function (accessible) {
+  const name = getAccessibleName(accessible);
+  return name != null ? null : { score: FAIL, issue: IMAGE_NO_NAME };
+};
+
+/**
+ * A text label rule for accessible objects that correspond to form elements.
+ * These objects must have a non-empty name and must have a visible label.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if form element accessible object has no name,
+ *          warning if the name does not come from a visible label, null
+ *          otherwise.
+ */
+const formRule = function (accessible) {
+  const name = getAccessibleName(accessible);
+  if (!name) {
+    return { score: FAIL, issue: FORM_NO_NAME };
+  }
+
+  const labels = getLabels(accessible);
+  const hasNameFromVisibleLabel = labels.some(label => isVisible(label));
+
+  return hasNameFromVisibleLabel
+    ? null
+    : { score: WARNING, issue: FORM_NO_VISIBLE_NAME };
+};
+
+/**
+ * A text label rule for elements that map to ROLE_GROUPING:
+ * * <OPTGROUP> must have a non-empty name and must be provided via the
+ *   "label" attribute.
+ * * <FIELDSET> must have a non-empty name and must be provided via the
+ *   corresponding <LEGEND> element.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if form grouping accessible object has no name,
+ *          or has a name that is not derived from a required location, null
+ *          otherwise.
+ */
+const formGroupingRule = function (accessible) {
+  const name = getAccessibleName(accessible);
+  const { DOMNode } = accessible;
+
+  switch (DOMNode.nodeName) {
+    case "OPTGROUP":
+      return name && DOMNode.label && DOMNode.label.trim() === name
+        ? null
+        : {
+            score: FAIL,
+            issue: FORM_OPTGROUP_NO_NAME_FROM_LABEL,
+          };
+    case "FIELDSET":
+      if (!name) {
+        return { score: FAIL, issue: FORM_FIELDSET_NO_NAME };
+      }
+
+      const labels = getLabels(accessible);
+      const hasNameFromLegend = labels.some(
+        label =>
+          label.DOMNode.nodeName === "LEGEND" &&
+          label.name &&
+          label.name.trim() === name &&
+          isVisible(label)
+      );
+
+      return hasNameFromLegend
+        ? null
+        : {
+            score: WARNING,
+            issue: FORM_FIELDSET_NO_NAME_FROM_LEGEND,
+          };
+    default:
+      return null;
+  }
+};
+
+/**
+ * A text label rule for elements that map to ROLE_TEXT_CONTAINER:
+ * * <METER> mapps to ROLE_TEXT_CONTAINER and must have a name provided via
+ *   the visible label. Note: Will only work when bug 559770 is resolved (right
+ *   now, unlabelled meters are not mapped to an accessible object).
+ *
+ * @returns {null|Object}
+ *          Failure audit report depending on requirements for dialogs or form
+ *          meter element, null otherwise.
+ */
+const textContainerRule = function (accessible) {
+  const { DOMNode } = accessible;
+
+  switch (DOMNode.nodeName) {
+    case "DIALOG":
+      return dialogRule(accessible);
+    case "METER":
+      return formRule(accessible);
+    default:
+      return null;
+  }
+};
+
+/**
+ * A text label rule for elements that map to ROLE_INTERNAL_FRAME:
+ *  * <OBJECT> maps to ROLE_INTERNAL_FRAME. Check the type attribute and whether
+ *    it includes "image/" (e.g. image/jpeg, image/png, image/gif). If so, audit
+ *    it the same way other image roles are audited.
+ *  * <EMBED> maps to ROLE_INTERNAL_FRAME and must have a non-empty name.
+ *  * <FRAME> and <IFRAME> map to ROLE_INTERNAL_FRAME and must have a non-empty
+ *    title attribute.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if the internal frame accessible object name is
+ *          not provided or if it is not derived from a required location, null
+ *          otherwise.
+ */
+const internalFrameRule = function (accessible) {
+  const { DOMNode } = accessible;
+  switch (DOMNode.nodeName) {
+    case "FRAME":
+      return mustHaveNonEmptyNameRule(FRAME_NO_NAME, accessible);
+    case "IFRAME":
+      const name = getAccessibleName(accessible);
+      const title = DOMNode.title && DOMNode.title.trim();
+
+      return title && title === name
+        ? null
+        : { score: FAIL, issue: IFRAME_NO_NAME_FROM_TITLE };
+    case "OBJECT": {
+      const type = DOMNode.getAttribute("type");
+      if (!type || !type.startsWith("image/")) {
+        return null;
+      }
+
+      return imageRule(accessible);
+    }
+    case "EMBED": {
+      const type = DOMNode.getAttribute("type");
+      if (!type || !type.startsWith("image/")) {
+        return mustHaveNonEmptyNameRule(EMBED_NO_NAME, accessible);
+      }
+      return imageRule(accessible);
+    }
+    default:
+      return null;
+  }
+};
+
+/**
+ * A text label rule for accessible objects that represent documents and should
+ * have title element provided.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if document accessible object has no or empty
+ *          title, null otherwise.
+ */
+const documentRule = function (accessible) {
+  const title = accessible.DOMNode.title && accessible.DOMNode.title.trim();
+  return title ? null : { score: FAIL, issue: DOCUMENT_NO_TITLE };
+};
+
+/**
+ * A text label rule for accessible objects that correspond to headings and thus
+ * must be non-empty.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if heading accessible object has no or
+ *          empty name or if its text content is empty, null otherwise.
+ */
+const headingRule = function (accessible) {
+  const name = getAccessibleName(accessible);
+  if (!name) {
+    return { score: FAIL, issue: HEADING_NO_NAME };
+  }
+
+  const content =
+    accessible.DOMNode.textContent && accessible.DOMNode.textContent.trim();
+  return content ? null : { score: WARNING, issue: HEADING_NO_CONTENT };
+};
+
+/**
+ * A text label rule for accessible objects that represent toolbars and must
+ * have a non-empty name if there is more than one toolbar present.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if toolbar accessible object is not the only
+ *          toolbar in the document and has no or empty title, null otherwise.
+ */
+const toolbarRule = function (accessible) {
+  const toolbars =
+    accessible.DOMNode.ownerDocument.querySelectorAll(`[role="toolbar"]`);
+
+  return toolbars.length > 1
+    ? mustHaveNonEmptyNameRule(TOOLBAR_NO_NAME, accessible)
+    : null;
+};
+
+/**
+ * A text label rule for accessible objects that represent link (anchors, areas)
+ * and must have a non-empty name.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if link accessible object has no or empty name,
+ *          or in case when it's an <area> element with href attribute the name
+ *          is not specified by an alt attribute, null otherwise.
+ */
+const linkRule = function (accessible) {
+  const { DOMNode } = accessible;
+  if (DOMNode.nodeName === "AREA" && DOMNode.hasAttribute("href")) {
+    const alt = DOMNode.getAttribute("alt");
+    const name = getAccessibleName(accessible);
+    return alt && alt.trim() === name
+      ? null
+      : { score: FAIL, issue: AREA_NO_NAME_FROM_ALT };
+  }
+
+  return interactiveRule(accessible);
+};
+
+/**
+ * A text label rule for accessible objects that are used to display
+ * non-standard symbols where existing Unicode characters are not available and
+ * must have a non-empty name.
+ *
+ * @returns {null|Object}
+ *          Failure audit report if mglyph accessible object has no or empty
+ *          name, and no or empty alt attribute, null otherwise.
+ */
+const mathmlGlyphRule = function (accessible) {
+  const name = getAccessibleName(accessible);
+  if (name) {
+    return null;
+  }
+
+  const { DOMNode } = accessible;
+  const alt = DOMNode.getAttribute("alt");
+  return alt && alt.trim()
+    ? null
+    : { score: FAIL, issue: MATHML_GLYPH_NO_NAME };
+};
+
+const RULES = {
+  [Ci.nsIAccessibleRole.ROLE_BUTTONMENU]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_CANVAS]: imageRule,
+  [Ci.nsIAccessibleRole.ROLE_CHECKBUTTON]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_CHECK_MENU_ITEM]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_CHECK_RICH_OPTION]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_COLUMNHEADER]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_COMBOBOX]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_COMBOBOX_OPTION]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_DIAGRAM]: imageRule,
+  [Ci.nsIAccessibleRole.ROLE_DIALOG]: dialogRule,
+  [Ci.nsIAccessibleRole.ROLE_DOCUMENT]: documentRule,
+  [Ci.nsIAccessibleRole.ROLE_EDITCOMBOBOX]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_ENTRY]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_FIGURE]: shouldHaveNonEmptyNameRule.bind(
+    null,
+    FIGURE_NO_NAME
+  ),
+  [Ci.nsIAccessibleRole.ROLE_GRAPHIC]: imageRule,
+  [Ci.nsIAccessibleRole.ROLE_GROUPING]: formGroupingRule,
+  [Ci.nsIAccessibleRole.ROLE_HEADING]: headingRule,
+  [Ci.nsIAccessibleRole.ROLE_IMAGE_MAP]: imageRule,
+  [Ci.nsIAccessibleRole.ROLE_INTERNAL_FRAME]: internalFrameRule,
+  [Ci.nsIAccessibleRole.ROLE_LINK]: linkRule,
+  [Ci.nsIAccessibleRole.ROLE_LISTBOX]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_MATHML_GLYPH]: mathmlGlyphRule,
+  [Ci.nsIAccessibleRole.ROLE_MENUITEM]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_OPTION]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_OUTLINEITEM]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_PAGETAB]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_PASSWORD_TEXT]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_PROGRESSBAR]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_PUSHBUTTON]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_RADIOBUTTON]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_RADIO_MENU_ITEM]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_ROWHEADER]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_SLIDER]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_SPINBUTTON]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_SWITCH]: formRule,
+  [Ci.nsIAccessibleRole.ROLE_TEXT_CONTAINER]: textContainerRule,
+  [Ci.nsIAccessibleRole.ROLE_TOGGLE_BUTTON]: interactiveRule,
+  [Ci.nsIAccessibleRole.ROLE_TOOLBAR]: toolbarRule,
+};
+
+/**
+ * Perform audit for WCAG 1.1 criteria related to providing alternative text
+ * depending on the type of content.
+ * @param {nsIAccessible} accessible
+ *        Accessible object to be tested to determine if it requires and has
+ *        an appropriate text alternative.
+ *
+ * @return {null|Object}
+ *         Null if accessible does not need or has the right text alternative,
+ *         audit data otherwise. This data is used in the accessibility panel
+ *         for its audit filters, audit badges, sidebar checks section and
+ *         highlighter.
+ */
+function auditTextLabel(accessible) {
+  const rule = RULES[accessible.role];
+  return rule ? rule(accessible) : null;
+}
+
+module.exports.auditTextLabel = auditTextLabel;