Table cell headers attributes must refer to other <th> elements in the same table
Moderatetd-headers-attr
What it checks
Ensure that each cell in a table that uses the headers attribute refers only to other <th> elements in that table
How to fix it
Review and fix this accessibility issue following WCAG guidelines
WCAG
Success criteria 1.3.1. See the WCAG 2.2 quick reference.
More detail: Deque University's page on this rule.