Although the tabbing
order for the objects that are located on a master page is displayed
on the Design View tab, you can change the order for these objects only
on the Master Pages tab.
The objects on the master page are placed in two areas, one above
the content area and one below the content area. The tabbing order
is set for objects within each of these two areas. Consequently,
you can only change the tabbing order within each area.
Note: The upper-left object on each master page is
locked in the first tabbing position and cannot be moved.
When you change the tabbing order on a master page, any pages
in your form that are using this master page are affected by the
change.