---
title: "FAA Part 135 SMS Requirements & 2027 Deadline | FlightAtom"
description: "Part 135 operators must implement an SMS under 14 CFR Part 5 and declare compliance by May 28, 2027. See what the rule requires and how it scales."
canonical: https://www.flightatom.com/resources/faa-part-135-sms-requirements.html
last_updated: 2026-10-01
publisher: FlightAtom
---

# Regulatory guide: FAA Part 135 SMS requirements and the May 28, 2027 deadline

What 14 CFR Part 5 requires of Part 135 operators and § 91.147 air tour operators, what the declaration of compliance contains, and how the rule scales for small operators.

FlightAtom field note 04 · Published 1 October 2026 · 8-minute read

**Short answer:** Operators certificated under 14 CFR Part 135, and air tour operators holding a § 91.147 letter of authorization, must develop and implement a safety management system that meets 14 CFR Part 5. Those authorized before May 28, 2024 have until May 28, 2027 to implement the SMS and submit a declaration of compliance to the FAA. Applicants are covered by § 5.9(b) and should confirm timing with their FAA office.

## Who the rule covers

The FAA's final rule, [Safety Management Systems (89 FR 33068)](https://www.federalregister.gov/d/2024-08669), was published on April 26, 2024 and took effect on May 28, 2024. It extended [14 CFR Part 5](https://www.ecfr.gov/current/title-14/chapter-I/subchapter-A/part-5), which previously applied to Part 121 air carriers, to Part 135 operators, § 91.147 air tour operators, and certain Part 21 certificate holders.

| Operator | Obligation | Date |
| --- | --- | --- |
| Part 121 air carriers | Revise the existing SMS to meet the amended Part 5 (§ 5.7(a)). | No later than May 28, 2025 |
| Part 135 certificate holders authorized before May 28, 2024 | Develop and implement an SMS and submit a declaration of compliance (§ 5.9(a)). | No later than May 28, 2027 |
| § 91.147 letter of authorization holders authorized before May 28, 2024 | Develop and implement an SMS and submit a declaration of compliance (§ 5.9(a)). | No later than May 28, 2027 |
| Applicants for Part 135 or § 91.147 authorization | Develop and implement an SMS that meets Part 5 (§ 5.9(b)). | Confirm timing with the responsible FAA office |
| Certain Part 21 type and production certificate holders | A separate implementation-plan path (§§ 5.11 to 5.19). | Outside the scope of this guide |

The dates above were checked against the current regulation on September 30, 2026. An FAA notice issued in May 2026 continues to state the May 28, 2027 date for Part 135 certificate holders.

## What Part 5 requires

Part 5 names four SMS components in § 5.5(a) and adds a documentation and recordkeeping subpart. They match the four components of the ICAO framework described in the [guide to the aviation SMS](https://www.flightatom.com/resources/what-is-an-aviation-sms.html).

| Component | Where it is | What the operator establishes |
| --- | --- | --- |
| Safety policy | Subpart B, §§ 5.21 to 5.27 | A safety policy with objectives and a code of ethics, safety accountability and authority, the required safety management personnel, and coordination of emergency response planning. |
| Safety risk management | Subpart C, §§ 5.51 to 5.57 | System analysis, hazard identification, risk assessment and control, and notification of hazards to interfacing persons. |
| Safety assurance | Subpart D, §§ 5.71 to 5.75 | Safety performance monitoring and measurement, safety performance assessment, and continuous improvement. |
| Safety promotion | Subpart E, §§ 5.91 to 5.93 | Competencies and training, and safety communication. |
| Documentation and recordkeeping | Subpart F, §§ 5.95 to 5.97 | SMS documentation and retained records. This subpart supports the four components; it is not a fifth one. |

### Requirements added by the 2024 rule

- A code of ethics that applies to all employees, including management, and makes clear that safety is the organization's highest priority (§ 5.21(a)(7)).
- Notification of a hazard to any interfacing person who could address it or mitigate the risk (§ 5.57).
- Consideration of interfaces in the system analysis (§ 5.53(b)(5)).
- A requirement that employees can use the confidential reporting system without concern of reprisal (§ 5.71(a)(7)).
- Investigation of hazard notifications received from external sources (§ 5.71(a)(8)).

## The declaration of compliance

Existing Part 135 and § 91.147 operators must submit a declaration of compliance "in a form and manner acceptable to the Administrator" no later than May 28, 2027 (§ 5.9(a)(2)). It is submitted after the SMS has been implemented.

FAA guidance in [Advisory Circular 120-92D](https://www.faa.gov/regulations_policies/advisory_circulars/index.cfm/go/document.information/documentID/1042733) describes the contents: the organization's name and certificate number, its physical address, and a statement that the organization has developed and implemented an SMS that meets the requirements of Part 5. It is signed by the accountable executive or another senior member of management and sent to the operator's certificate management office or responsible Flight Standards office.

The FAA does not review or approve the SMS in advance. It validates the SMS afterwards, during routine surveillance.

## How the rule scales for small operators

Part 5 requires an SMS that is "appropriate to the size, scope, and complexity of the person's organization" (§ 5.5(a)). In the preamble to the rule, the FAA notes that smaller or less complex organizations "may use standard word processing software, Excel spreadsheets, email, notebooks, and whiteboards rather than more complex software solutions." Scalability changes how the requirements are met. It does not remove any section of Part 5.

### The single-pilot exception

Section 5.9(e) excepts a narrow group from specific sections: organizations with a single pilot who is the sole individual performing all functions related to the safe operation of the aircraft. For that group, the sections on employee reporting, disciplinary policy, internal safety communication, and management designations do not apply.

The exception is narrower than "one pilot". The FAA states that single-pilot Part 135 certificate holders with multiple employees must meet all applicable Part 5 requirements. Every covered operator, including a sole individual, still needs an SMS.

## Records to keep, and for how long

| Record | Retention under § 5.97 |
| --- | --- |
| Outputs of safety risk management | For as long as the control remains relevant to the operation. |
| Outputs of safety assurance | A minimum of 5 years. |
| SMS training records | For as long as the individual is employed by the operator. |
| Safety communications and hazard notifications to interfacing persons | A minimum of 24 consecutive calendar months. |

These records are what an inspector asks to see. An SMS that works in practice can show a hazard report, the risk assessment made from it, the control that was chosen, and the later check that the control worked.

## A practical sequence to May 2027

The steps below are an illustrative order of work drawn from the structure of Part 5. They are not FAA guidance, and the right sequence depends on what an operator already has in place.

- **Compare what exists with Part 5.** List current policies, reporting channels, risk assessments, audits, and training against each subpart.
- **Set the policy and accountability.** Name the accountable executive, write the safety policy and code of ethics, and assign safety responsibilities.
- **Start reporting and risk management.** Open the employee reporting channel and assess reported hazards against defined acceptability criteria.
- **Add safety assurance.** Monitor safety performance, audit the processes, and check that risk controls remain effective.
- **Train and communicate.** Train people for their SMS roles and communicate hazards, lessons, and changes.
- **Keep the records connected.** Document the SMS and retain the records for the periods in § 5.97.
- **Submit the declaration.** Once the SMS is implemented, sign and submit the declaration of compliance by May 28, 2027.

## Where software fits

The FAA does not require a software product and states that it "does not endorse the use of any specific product or third-party provider." The FAA says smaller or less complex organizations may use ordinary office tools instead.

Software earns its place when reports, risk assessments, audits, and corrective actions need to stay linked and reviewable as volume grows. [Aurora](https://www.flightatom.com/products/aurora.html) is FlightAtom's standalone SMS and QMS for occurrence reporting, risk, audits, and corrective action. The [aviation SMS software overview](https://www.flightatom.com/solutions/airline-safety-management-system-software.html) lists what to check when comparing tools, and the [requirements comparison](https://www.flightatom.com/resources/aviation-sms-requirements-icao-faa-easa.html) sets Part 5 beside the ICAO and EASA frameworks.

## Official references and scope

These sources define the requirement. They do not certify any product, and each operator should confirm how the rule applies to its own certificate.

- [14 CFR Part 5](https://www.ecfr.gov/current/title-14/chapter-I/subchapter-A/part-5): the current regulation, including applicability (§ 5.1), compliance dates (§§ 5.7 and 5.9), and record retention (§ 5.97).
- [Safety Management Systems final rule, 89 FR 33068](https://www.federalregister.gov/d/2024-08669): the April 26, 2024 Federal Register rule and its preamble.
- [FAA Advisory Circular 120-92D](https://www.faa.gov/regulations_policies/advisory_circulars/index.cfm/go/document.information/documentID/1042733): FAA guidance on SMS for aviation service providers, including the declaration of compliance.
- [FAA Safety Management System outreach](https://www.faa.gov/faa-aviation-safety-outreach/safety-management-system): FAA overview material and resources for operators implementing Part 5.

FlightAtom is not affiliated with the FAA. This guide is general information, not regulatory or legal advice. Confirm applicability, dates, and the form of the declaration against the current regulation and with your responsible FAA office.

## Part 135 SMS FAQs

### When is the Part 135 SMS deadline?

Part 135 certificate holders authorized before May 28, 2024 must develop and implement an SMS that meets 14 CFR Part 5, and submit a declaration of compliance to the FAA, no later than May 28, 2027.

### Do single-pilot Part 135 operators need an SMS?

Yes. Part 5 still applies. An organization with a single pilot who is the sole individual performing all functions related to the safe operation of the aircraft is excepted from specific sections, such as employee reporting and internal safety communication. A single-pilot operator with other employees must meet all applicable requirements.

### What is the declaration of compliance?

It is a statement submitted to the FAA that the organization has developed and implemented an SMS meeting Part 5. FAA guidance asks for the organization name, certificate number, physical address, and the signature of the accountable executive or another senior manager.

### Does the FAA approve the SMS before the deadline?

No. The FAA does not review or approve the SMS in advance. The operator submits its declaration after implementation, and the FAA validates the SMS during routine surveillance.

### Does the FAA require SMS software?

No. The FAA states that it does not endorse any specific product or provider. Part 5 requires an SMS appropriate to the size, scope, and complexity of the organization, and the FAA says smaller organizations may use ordinary office tools.

### Do section 91.147 air tour operators have the same deadline?

Yes. Holders of a letter of authorization under section 91.147 issued before May 28, 2024 have the same May 28, 2027 date to implement an SMS and submit a declaration of compliance.

## Map your SMS records before May 2027

Bring your reporting channel, risk register, audit programme, and corrective-action process. FlightAtom can show how [Aurora](https://www.flightatom.com/products/aurora.html) keeps those records connected, and where an existing system should remain authoritative.

[Discuss your SMS workflow](https://www.flightatom.com/#demo-aurora)

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