Conventionally, the accessibility research community centers most of its efforts on designing assistive technologies and systems related to single categories of impairments. Although this approach has contributed to valuable progress and advancements in the field, there is a growing consensus among accessibility researchers that focusing on designing technologies for single impairments oversimplifies disability since this approach may fail to adequately address the real-world experiences of a significant population of users with complex needs. Despite challenges related to conducting research with users living with multiple, profound, or complex disabilities, it is essential in terms of future work that the accessibility research community adopts a more inclusive approach where users with lived experience of multiple disabilities are directly informing and shaping the design of assistive systems and accessible technologies. Therefore, we propose the 2nd International Workshop on Accessibility Research and Users with Multiple Disabilities or Complex Needs. The workshop will act as a forum for participants to share their perspectives related to challenges and opportunities in designing accessible systems that consider the multidimensional needs of users living with multiple disabilities. This workshop intends to challenge current paradigms in the accessibility field, share latest work and foster future collaborations.