14 CFR §5.25

1. (a)Designation of the accountable executive. Any person required to have an SMS under this part must identify an accountable executive who, irrespective of other functions, satisfies the following:
   1. (1)Is the final authority over operations authorized to be conducted under the person's certificate(s) or Letter(s) of Authorization.
   2. (2)Controls the financial resources required for the operations to be conducted under the person's certificate(s) or Letter(s) of Authorization.
   3. (3)Controls the human resources required for the operations authorized to be conducted under the person's certificate(s) or Letter(s) of Authorization.
   4. (4)Retains ultimate responsibility for the safety performance of the operations conducted under the person's certificate(s) or Letter(s) of Authorization.
2. (b)Responsibilities of the accountable executive. The accountable executive must accomplish the following:
   1. (1)Ensure that the SMS is properly implemented and is performing across all pertinent areas.
   2. (2)Develop and sign the safety policy.
   3. (3)Communicate the safety policy throughout the person's organization.
   4. (4)Regularly review the safety policy to ensure it remains relevant and appropriate to the person.
   5. (5)Regularly review the safety performance and direct actions necessary to address substandard safety performance in accordance with § 5.75.
3. (c)Designation of management personnel. The accountable executive must designate sufficient management personnel who, on behalf of the accountable executive, are responsible for the following:
   1. (1)Coordinate implementation, maintenance, and integration of the SMS throughout the person's organization.
   2. (2)Facilitate hazard identification and safety risk analysis.
   3. (3)Monitor the effectiveness of safety risk controls.
   4. (4)Ensure safety promotion throughout the person's organization as required in subpart E of this part.
   5. (5)Regularly report to the accountable executive on the performance of the SMS and on any need for improvement.