Standards define mandatory requirements.
Guidelines provide guidance in applying standards.
Users should consider them in determining how to achieve implementation of the standards, use professional judgment in their application and be prepared to justify any departure. Procedures provide examples of procedures a user might follow. The procedure documents provide information on how to meet the standards, but do not set requirements. Prior to issuing any documents, the Standards Board issues exposure drafts internationally for general public comment. The Standards Board also seeks out those with a special expertise or interest in the topic under consideration for consultation where necessary.