All cells in a <table> element that use the headers attribute must only refer to other cells of that same <table>
How to Fix the Problem
  To fix the problem, ensure that each cell in a table using
  headers refers to another cell in the same table by creating a
  scope attribute value on each th element within
  tr elements. This rule checks that references to header columns
  and rows connect to specific td elements.
  The scope attribute tells the browser and screen reader that
  everything under the column is related to the header at the top, and
  everything to the right of the row header is related to that header.
Applying the scope attribute to our table the markup now looks like this:
Example
<table>
  <caption><strong>Greensprings Running Club Personal Bests</strong></caption>
  <thead>
    <tr>
      <th scope="col">Name</th>
      <th scope="col">1 mile</th>
      <th scope="col">5 km</th>
      <th scope="col">10 km</th>
    </tr>
  </thead>
  <tbody>
    <tr>
      <th scope="row">Mary</th>
      <td>8:32</td>
      <td>28:04</td>
      <td>1:01:16</td>
    </tr>
    <tr>
      <th scope="row">Betsy</th>
      <td>7:43</td>
      <td>26:47</td>
      <td>55:38</td>
    </tr>
    <tr>
      <th scope="row">Matt</th>
      <td>7:55</td>
      <td>27:29</td>
      <td>57:04</td>
    </tr>
    <tr>
      <th scope="row">Todd</th>
      <td>7:01</td>
      <td>24:21</td>
      <td>50:35</td>
    </tr>
  </tbody>
</table>
  See
  Using id and headers attributes to associate data
    cells with header cells in data tables
  for a specific example connecting data cells to one ore more header cell
  within a data table.
  Note that the top headers for Name, 1 mile, 5 km and 10 km are all marked up
  with th elements, as are the row headers for Mary, Betsy, Matt
  and Todd. Each of these header cell have also been given the
  scope attribute values of col or
  row depending on whether they are column or row header cells.
  One more method to associating header cells with data cells uses the
  colgroup and rowgroup values of the
  scope attribute. This markup technique is use to indicate headers
  spanning multiple columns or rows. Consider the following table from
  Mozilla's Learn HTML Developer Docs:
| Clothes | Accessories | |||||
|---|---|---|---|---|---|---|
| Trousers | Skirts | Dresses | Bracelets | Rings | ||
| Belgium | Antwerp | 56 | 22 | 43 | 72 | 23 | 
| Gent | 46 | 18 | 50 | 61 | 15 | |
| Brussels | 51 | 27 | 38 | 69 | 28 | |
| The Netherlands | Amsterdam | 89 | 34 | 69 | 85 | 38 | 
| Utrecht | 80 | 12 | 43 | 36 | 19 | |
    Example including scope="colgroup" and
    scope="rowgroup" values on th elements
  
  <table>
  <caption>Items Sold August 2016</caption>
  <tbody>
    <tr>
      <td></td>
      <td></td>
      <th colspan="3" scope="colgroup">Clothes</th>
      <th colspan="2" scope="colgroup">Accessories</th>
    </tr>
    <tr>
      <td></td>
      <td></td>
      <th scope="col">Trousers</th>
      <th scope="col">Skirts</th>
      <th scope="col">Dresses</th>
      <th scope="col">Bracelets</th>
      <th scope="col">Rings</th>
    </tr>
    <tr>
      <th rowspan="3" scope="rowgroup">Belgium</th>
      <th scope="row">Antwerp</th>
      <td>56</td>
      <td>22</td>
      <td>43</td>
      <td>72</td>
      <td>23</td>
    </tr>
    <tr>
      <th scope="row">Gent</th>
      <td>46</td>
      <td>18</td>
      <td>50</td>
      <td>61</td>
      <td>15</td>
    </tr>
    <tr>
      <th scope="row">Brussels</th>
      <td>51</td>
      <td>27</td>
      <td>38</td>
      <td>69</td>
      <td>28</td>
    </tr>
    <tr>
      <th rowspan="2" scope="rowgroup">The Netherlands</th>
      <th scope="row">Amsterdam</th>
      <td>89</td>
      <td>34</td>
      <td>69</td>
      <td>85</td>
      <td>38</td>
    </tr>
    <tr>
      <th scope="row">Utrecht</th>
      <td>80</td>
      <td>12</td>
      <td>43</td>
      <td>36</td>
      <td>19</td>
    </tr>
  </tbody>
</table>
Why it Matters
Screen readers have a specific way of announcing tables. When tables are not properly marked up, this creates the opportunity for confusing or inaccurate screen reader output.
Sighted users can usually tell at a glance what the table's headers are and what their relationship to the data is. For non-sighted users this must be done in the markup.
When a data table is designed with accessibility in mind, the user enters into table navigation mode, which allows the user to navigate from cell to cell within the table while hearing the screen reader announce the corresponding table headers for the data cells. Hearing the table headers is especially helpful when navigating through large data tables, or when cells contain similar-sounding data that could be easily confused.
Table navigation mode is not useful, though, if the table lacks accessibility features.
Rule Description
Data table markup can be tedious and confusing. Markup tables semantically and with the correct header structure. Screen readers have features to ease table navigation, but tables must be marked up accurately for these features to work correctly.
The Algorithm (in simple terms)
Checks that data tables are marked up semantically and have the correct header structure.
 
              

