My question is related to Accessibility standard.
I have a modal with multi-step form, when modal reaches final step which only has 1 actionable item that is close button, focus goes to close button. 
Team suggested me to set focus on the text that is displayed for which i have to add tabIndex="0" on the screen.
<div tabIndex="0">Completed All Steps.</div>
This is non-interactive, and it voilets eslint jsx-a11y/no-noninteractive-tabindex.

Ideally solution that i can think of this to add an hidden alert and keep focus on close.
<div id="expirationWarning" role="alert">
<span class="hidden">Completed All steps.</span>
</div>
Which one is the correct based on standard or, third better option ?
Tried to look up for standard for this, could not find any.
In general, it's best to not put the focus on a non-interactive elements, but sometimes it's necessary to aid in screen reader announcements.
In your case, I would have
tabindex="-1"on the "all steps". That allows you to programmatically move the focus to that element usingfocus()but prevents the user from being able to tab to it.Assuming you are trapping the keyboard focus within the dialog, after the user hears the "all steps" text, when they tab, they'll be taken to the X-close button and won't be able to tab back to the text. (A screen reader user can still navigate to the text using other navigation keys.)