These are the documentation – guidelines for wordpress theme development:
1. Indicate precisely what your Theme and template files will achieve.
2. Adhere to the naming conventions of the standard theme hierarchy.
3. Indicate deficiencies in your Themes, if any.
4. Clearly reference any special modifications in comments within the template and style sheet files. Add comments to modifications, template sections, and CSS styles, especially those which cross template files.
5. If you have any special requirements, which may include custom Rewrite Rules, or the use of some additional, special templates, images or files, please explicitly state the steps of action a user should take to get your Theme working.
6. Try and test your Theme across browsers to catch at least a few of the problems the users of the Theme may find later.
7. Provide contact information (web page or email), if possible, for support information and questions.
A README file included with your Theme helps many users over any potential stumbling blocks.