About Office documents
All documents linked in web pages are covered by WCAG 2.0 guidelines. The more recent the version of your software, such as Microsoft WORD, the better will be the features that help you make the document accessible.
Making office documents
If the office document is the only source of information for a client who is parting with money or making an important decision such as enrolling in a course, provide an HTML alternative.
Using accessibility features in office software
The Accessible Digital Office Document Project has guidelines on making WORD, spreadsheets and presentations accessible, using the features of these packages.
Making the purpose of your document clear
Documents still need to follow the guidelines for writing for the web.