PDF/UA clause 8.2.5: Structure element used where the standard does not allow it (veraPDF)
The structure tree breaks a nesting rule of the PDF 2.0 namespace (for example a Caption outside a Figure/Table, or a list item outside L). Usually caused by a package or class that tags its output in its own way.
Fix
Update TeX Live and the class; remove manual \tagstructbegin code or packages known to break tagging (check https://latex3.github.io/tagging-project/tagging-status/). The evidence lists the offending structure elements.