ruleset.xml

<?xml version="1.0"?>
<ruleset name="WordPress Theme Coding Standards">
	<!-- See https://github.com/squizlabs/PHP_CodeSniffer/wiki/Annotated-ruleset.xml -->
	<!-- See https://github.com/WordPress-Coding-Standards/WordPress-Coding-Standards/blob/develop/WordPress-Core/ruleset.xml -->

	<!-- Set a description for this ruleset. -->
	<description>A custom set of code standard rules to check for WordPress themes.</description>

	<!-- Include the WordPress ruleset, with exclusions. -->
	<rule ref="WordPress">
		<exclude name="Generic.WhiteSpace.ScopeIndent.IncorrectExact" />
		<exclude name="Generic.WhiteSpace.ScopeIndent.Incorrect" />
		<exclude name="Generic.WhiteSpace.DisallowSpaceIndent.SpacesUsed" />
		<exclude name="Generic.Files.EndFileNewline.NotFound" />
		<exclude name="Generic.Strings.UnnecessaryStringConcat.Found" />
		<exclude name="Generic.Formatting.DisallowMultipleStatements.SameLine" />
		<exclude name="Generic.Functions.OpeningFunctionBraceKernighanRitchie.ContentAfterBrace" />
		<exclude name="PEAR.Functions.FunctionCallSignature.Indent" />
		<exclude name="PEAR.Functions.FunctionCallSignature.SpaceAfterOpenBracket" />
		<exclude name="PEAR.Functions.FunctionCallSignature.SpaceBeforeCloseBracket" />

		<exclude name="Squiz.Commenting.FileComment.WrongStyle" />
		<exclude name="Squiz.Commenting.BlockComment.NoEmptyLineBefore" />
		<exclude name="Squiz.Commenting.FunctionComment.MissingParamTag" />
		<exclude name="Squiz.Commenting.InlineComment.NotCapital" />
		<exclude name="Squiz.Commenting.InlineComment.SpacingAfter" />
		<exclude name="Squiz.Commenting.VariableComment.WrongStyle" />
		<exclude name="Squiz.Commenting.FunctionComment.Missing" />
		<exclude name="Squiz.Commenting.FunctionComment.WrongStyle" />
		<exclude name="Squiz.Commenting.InlineComment.InvalidEndChar" />
		<exclude name="Squiz.Commenting.ClassComment.Missing" />
		<exclude name="Squiz.ControlStructures.ControlSignature.SpaceAfterCloseBrace" />
		<exclude name="Squiz.Functions.FunctionDeclarationArgumentSpacing.SpacingAfterOpenHint" />

		<exclude name="WordPress.XSS.EscapeOutput.UnsafePrintingFunction" />
		<exclude name="WordPress.XSS.EscapeOutput.OutputNotEscaped" />
		<exclude name="WordPress.Arrays.ArrayDeclaration.NoSpaceAfterOpenParenthesis" />
		<exclude name="WordPress.Variables.GlobalVariables" />
		<exclude name="WordPress.WhiteSpace.ControlStructureSpacing.NoSpaceAfterOpenParenthesis" />
		<exclude name="WordPress.WhiteSpace.ControlStructureSpacing.NoSpaceBeforeCloseParenthesis)" />

		<exclude name="WordPress.VIP.RestrictedFunctions" />
	</rule>
</ruleset>