The File List module includes links to websites as well as links to files.
The primary accessibility concern is that the text used for the links is appropriately descriptive.
When you upload or drag-and-drop a file, the link text defaults to the file name.
File from the drive.
Actual filename after dragging it to the File List module.
You must edit the link text to make it sufficiently descriptive.
The extension of file types are automatically added to the end of the file name as pictured above but is not displayed when editing a page.
Links to websites should make sense out of context and should never be the URL.