I've always frowned upon skipping heading levels in HTML documents, especially for reasons of screenreader accessibility. Additionally the requirement that a page's structure makes sense without CSS seems to indicate that skipping heading levels is not advised. For example:
<h1>...</h1>
<h3>...</h3>
<h4>...</h4>
A coworker claims that this is fine if the relative importance of the content is reflected in the heading markup. I suppose he could be right.
Thoughts from accessiblity experts?