My personal PHPCS ruleset for WP projects.

ruleset.xml

<?xml version="1.0"?>
<ruleset name="WordPress-Modified">
	<description>A custom coding standard.</description>
	
	<rule ref="CognitiveComplexity.Complexity.MaximumComplexity">
		<properties>
            <property name="maxCognitiveComplexity" value="5"/>
        </properties>
	</rule>
	
	<rule ref="WordPress">

		<exclude name="WordPress.PHP.DiscouragedFunctions.Discouraged" />
		<exclude name="WordPress.PHP.DevelopmentFunctions" />
		<exclude name="WordPress.NamingConventions.ValidFunctionName" />
		<exclude name="WordPress.NamingConventions.ValidVariableName" />

		<!--<exclude name="WordPress.WP.PreparedSQL.NotPrepared" />-->

		<exclude name="Generic.Commenting.DocComment.MissingShort" />
		<exclude name="Generic.Arrays.DisallowShortArraySyntax.Found" />
		<exclude name="Squiz.Commenting.FileComment" />
		<exclude name="Squiz.Commenting.FunctionComment" />
		<exclude name="Squiz.Commenting.VariableComment" />
		<exclude name="Squiz.Commenting.ClassComment" />
		<exclude name="Squiz.Commenting.InlineComment.SpacingAfter" />
		<exclude name="Squiz.PHP.CommentedOutCode.Found" />

		<exclude name="WordPress.Files.FileName" />
		<exclude name="Generic.Files.LowercasedFilename.NotFound" />

		<exclude name="PEAR.Functions.FunctionCallSignature" />
		<exclude name="WordPress.WhiteSpace.ScopeIndent.Incorrect" />
		<exclude name="WordPress.WhiteSpace.PrecisionAlignment.Found" />
		<exclude name="Generic.WhiteSpace.DisallowSpaceIndent.SpacesUsed" />
		
		<exclude name="WordPress.DB.DirectDatabaseQuery" />
	</rule>
</ruleset>