Beyond the conventional quantum regression theorem, a general formula for non-Markovian correlation functions of arbitrary system operators both in the time- and frequency-domain is given. Weapproach the problem by transforming the conventional time-non-local master equation into dispersed time-local equations-of-motion. The validity of our approximations is discussed and we find that the non-Markovian terms have to be included for short times. While calculations of the
density matrix at short times suffer from the initial value problem, a correlation function has a well defined initial state. The resulting formula for the non-Markovian correlation function has a simple structure and is as convenient in its application as the conventional quantum regression theorem for the Markovian case. For illustrations, we apply our method to investigate the spectrum of the current fluctuations of interacting quantum dots contacted with two electrodes. The corresponding non-
Markovian characteristics are demonstrated.