Standards any Theme to be published on wordpress.org should comply with.
*\.(php|inc)$
To help prevent PHP "headers already sent" errors, whitespace before the PHP open tag should be removed.
warning
To help prevent PHP "headers already sent" errors, the PHP closing tag at the end of the file should be removed.
error
File appears to be minified and cannot be processed. The non-minified file must be included too.
warning
warning
error
eval() is a security risk so not allowed.
error
The "goto" language construct should not be used.
error
error
error