Auditors regret brick red heading (6)
I believe the answer is:
rubric
'heading' is the definition.
(rubric is a kind of heading)
I can't explain the remainder of the clue.
Can you help me to learn more?
(Other definitions for rubric that I've seen before include "Instructions at the head of a document" , "Exam paper heading" , "Written instructions" , "Procedure rule (for exam, service)" , "set of instructions" .)