Columns that span more than 1 column

We are setting up a tables for data.  they have multiple columns and each
column has a header.  We also have some rows that have spanned columns for
things like "Chapter 1" then the following rows are unspanned and support
the table headers.

I am confused how the Web Content Accessibility Guidelines addresses this.
They say that if you can read things line by line and they make sense, then
that is a good "Quicktest."  They also list "colspan" and "rowspan" as
attributes not directly related to accessibility.

My question is, are rowspans and colspans acceptable in a table that has
data?  

many thanks, rob