Baseline requirements are the set of requirements that have been formally reviewed and agreed upon by the stakeholders. They serve as a reference point for the development and testing of the solution, as well as for the evaluation of the benefits and value delivered by the solution. Baseline requirements are not final or fixed; they can be changed if there is a valid reason and a proper approval process. Any changes to the baseline requirements must be documented and communicated to the relevant stakeholders, and they must follow a change control system that defines the roles, responsibilities, procedures, and tools for managing changes.