Google has officially decided to implement new Play Store policies starting May 11 that will prevent third-party applications from using the Accessibility API for recording call audio streams. Google had already killed the feature for Android 10 devices.
System and pre-installed applications that already have access to the Accessibility API will not be affected by this policy. Google stated:
The Accessibility API is not designed and cannot be requested for remote call audio recording.
The updated policies are Google’s initiative toward improved privacy and security as call recording laws across the world vary quite a bit.
If the app is the default dialer on the phone and also pre-loaded, accessibility capability is not required to get access to the incoming audio stream, and hence, will not be in violation.