Significant guidance documents are subject to review as major rules, which delays their effective date and requires the Government Accountability Office to review the agency's compliance with the regulatory process. A "significant guidance document" is a guidance document disseminated to regulated entities or the general public that may reasonably be anticipated to: (1) lead to an annual effect of at least $100 million or adversely affect in a material way the economy, a sector of the economy, productivity, competition, employment, the environment, public health or safety, or state, local, or tribal governments or communities; (2) create a serious inconsistency, or otherwise interfere, with an action taken or planned by another federal agency; (3) materially alter the budgetary impact of any entitlement, grant, user fees, or loan programs or the rights or obligations of recipients; or (4) raise novel legal or policy issues arising out of legal mandates.

A guidance document is not considered to be significant if it: (1) concerns regulations issued in accordance with administrative procedures for rules required by statute to be made on record after opportunity for an agency hearing; (2) pertains to a U.S. military or foreign affairs function other than procurement regulations and regulations involving the import or export of non-defense articles and services; (3) concerns regulations that are limited to the organization, management, or personnel matters of a federal agency; or (4) belongs to a category of guidance documents exempted by the Office of Information and Regulatory Affairs.