diff --git a/packages/block-library/src/accordion-group/view.js b/packages/block-library/src/accordion-group/view.js
index c21a1d0e4cdcd..cf1639710bdd3 100644
--- a/packages/block-library/src/accordion-group/view.js
+++ b/packages/block-library/src/accordion-group/view.js
@@ -1,7 +1,7 @@
 /**
  * WordPress dependencies
  */
-import { store, getContext, getElement } from '@wordpress/interactivity';
+import { store, getContext } from '@wordpress/interactivity';
 
 const { state } = store( 'core/accordion', {
 	state: {
@@ -34,13 +34,5 @@ const { state } = store( 'core/accordion', {
 				context.isOpen.push( id );
 			}
 		},
-		setTabIndex: () => {
-			const { ref } = getElement();
-			ref.querySelectorAll(
-				'button, a, input, textarea, select, summary, iframe'
-			).forEach( ( el ) => {
-				el.tabIndex = state.isOpen ? 0 : -1;
-			} );
-		},
 	},
 } );
diff --git a/packages/block-library/src/accordion-item/index.php b/packages/block-library/src/accordion-item/index.php
index dcbe9a801356a..d54f4e79819e4 100644
--- a/packages/block-library/src/accordion-item/index.php
+++ b/packages/block-library/src/accordion-item/index.php
@@ -46,7 +46,7 @@ function block_core_accordion_item_render( $attributes, $content ) {
 			if ( $p->next_tag( array( 'class_name' => 'wp-block-accordion-content' ) ) ) {
 				$p->set_attribute( 'id', $unique_id . '-content' );
 				$p->set_attribute( 'aria-labelledby', $unique_id );
-				$p->set_attribute( 'data-wp-bind--aria-hidden', '!state.isOpen' );
+				$p->set_attribute( 'data-wp-bind--inert', '!state.isOpen' );
 				$p->set_attribute( 'data-wp-watch', 'callbacks.setTabIndex' );
 
 				// Only modify content if all directives have been set.