This document provides guidance on performing subjective refraction to determine a patient's prescription. It discusses verifying and refining the spherical and cylindrical corrections, as well as balancing the prescription between the two eyes. A variety of tests are described to evaluate different aspects of the refractive error, including JCC, duochrome, and fogging tests. The importance of measuring working distance and performing a binocular balance test is also emphasized. Proper documentation of the distance and near vision findings and prescription is advised.