These statements are established by the AICPA for all attest engagements. Attest engagements that must comply with these standards include: agreed upon procedures, financial forecasts, financial projections, pro forma financial statements, internal control over financing reporting, compliance and finally managements discussion and analysis. These standards are very similar to audit engagements. However, these do not require a CPA to gain an understanding of the entities internal control. There are 5 general standards, 2 fieldwork standards, and 4 reporting standards. They do not apply to audits, compilations, income tax preparation, or any other form of accounting service.
Here is a link to learn more about the Statements on Standards for Attestation Engagements