This paper introduces methodologies to provide accessible flash content that is widely used in a web content development procedure. Accessibility guidelines developed in this paper are applicable to recently announced Flash environment that uses ActionScript 3.0 as well as Flex environment that is using ActionScript 3.0. Various Flash content are examined whether they are accessible or not. The results show that Flash content implemented based on the proposed guidelines are accessible by the users with disabilities. According to a user experimentation, in which actual three screen readers were used to evaluate the accessibility of the content, some screen readers are not accessible to the Flash content. From this experimentation major improvement of screen readers must be necessary.