Generally speaking, what would be the best HTML markup to use when building a FAQ's and/or Help section?

Maybe something like this...
HTML Code:
	<!-- FAQ #1 -->
	<h3><span>Fact #01:</span>Small-Businesses represent 99.7% of all employer firms.</h3>
	<p>Lorem ipsum dolor sit amet, consectetur adipiscing elit.
		Mauris quam nisi, egestas mattis commodo a, adipiscing eget erat.
		Vestibulum ante ipsum primis in faucibus orci luctus et ultrices.
	</p>

Or possibly this...
HTML Code:
<dl>
	<dt>FAQ #1:</dt>
		<dd>Lorem ipsum dolor sit amet, consectetur adipiscing elit.
					Mauris quam nisi, egestas mattis commodo a, adipiscing eget erat.
					Vestibulum ante ipsum primis in faucibus orci luctus et ultrices
		</dd>
	<dt>FAQ #2:</dt>
		<dd>Donec pharetra luctus nisl et sollicitudin. Aliquam
					faucibus tellus at orci pretium faucibus. Duis malesuada, enim ac
					luctus auctor, metus libero dictum nunc, vitae imperdiet est
					massa eget massa.
		</dd>
</dl> 

Or here is another flavor...
HTML Code:
<li>
	<!-- FAQ #1 -->
	<h3><span>Fact #01:</span>Small-Businesses represent 99.7% of all employer firms.</h3>
	<p>Lorem ipsum dolor sit amet, consectetur adipiscing elit.
		Mauris quam nisi, egestas mattis commodo a, adipiscing eget erat.
		Vestibulum ante ipsum primis in faucibus orci luctus et ultrices.
	</p>
</li>
<li>
	<!-- FAQ #2 -->
	<h3><span>Fact #02:</span>Small-Businesses represent 99.7% of all employer firms.</h3>
	<p>Lorem ipsum dolor sit amet, consectetur adipiscing elit.
		Mauris quam nisi, egestas mattis commodo a, adipiscing eget erat.
		Vestibulum ante ipsum primis in faucibus orci luctus et ultrices.
	</p>
</li>
Sincerely,


Debbie