[This is preliminary documentation and subject to change.]
Tables are potentially very complicated, but are also an extremely important part of accessibility. They are everywhere, and today they are often inaccessible. We expect to define a new object class in the future to handle complex tables, but the current Active Accessibility architecture is sufficient to handle the vast majority of cases.
A table should be represented as an object with role TABLE. It has children with CELL objects, whose name identifies their locations (such as "A1" or "1996"). As noted elsewhere, appropriate names are a very useful part of this process.