2.2.22 [W3C-HTML52] Section 4.10.5.1.17. File Upload state (type=file)

C0040: The accept attribute is used to filter the file selection from the file picker

The specification states:

 ... File Upload state (type=file)
     ...
     User agents may use the value of this attribute to display a more appropriate user 
     interface than a generic file picker. ...

EdgeHTML Mode

The accept attribute is used to filter the file selection from the file picker.