A citation is a passage or expression that is extracted from a document. Each individual tagging task is linked to a citation. An example of a typical citation is: 'A controller shall not require a consumer to create a new account in order to exercise consumer rights but may require a consumer to use an existing account.' Unfortunately, not all citations are quite so straightforward. In some cases, a citation can comprise an entire paragraph!
Types of Citations
Authority Documents are made up of different types of citations, not all of which contain mandates. Some provide context, some call out mandates, and others request information. It is important to recognize the different types of citations, as well as where they are used when interpreting an Authority Document. Read on to learn about the different types of citations.
Stub Citations
A stub citation or 'stub' is a sentence or fragment that is used as a precursor to a longer citation. Stubs do not contain mandates, but they can provide contextual information for subsequent citations or contain specific actions that must be performed (i.e.; an audit report must include); - typically numbered/lettered/bulleted citations follow -(i.e.; (a) audit opinion (b) agreed upon procedures.) When stubs contain contextual information or actions to be performed, they must be added to the additional guidance so that relevant terms can be tagged (more on additional guidance shortly).
Stubs don't always precede mandates; they sometimes call out examples, which we do not map, or sometimes they are simply section headers. When determining if a stub precedes an example, consider the context and the wording. If a document uses words like MUST or SHALL, subsequent citations are probably mandates, whereas more passive phrases like 'such as', or 'can include' usually, signify informational citations. It is important to note that this is not a hard and fast rule; always use your best judgment based on the way that the document is written and the context of the citation. If the citation calls out an example, that is an informational citation. 
Stub Citation
In the example above, The organization shall: is a stub, and citations (a) - (c)viii are mandates.