This advisory circular (AC) provides information on implementing a Safety Management System (SMS) based on Title 14 of the Code of Federal Regulations (14 CFR) part 5 for aviation service providers operating or applying for a certificate or Letter of Authorization (LOA) to operate under 14 CFR part 91, § 91.147 or part 121 or 135. This AC may also be used by aviation organizations interested in receiving Federal Aviation Administration (FAA) acknowledgement of their voluntary development and implementation of an SMS that meets part 5 requirements.