  The asymptotic iteration method (AIM) is an iterative technique used to find
exact and approximate solutions to second-order linear differential equations.
In this work, we employed AIM to solve systems of two first-order linear
differential equations. The termination criteria of AIM will be re-examined and
the whole theory is re-worked in order to fit this new application. As a result
of our investigation, an interesting connection between the solution of linear
systems and the solution of Riccati equations is established. Further, new
classes of exactly solvable systems of linear differential equations with
variable coefficients are obtained. The method discussed allow to construct
many solvable classes through a simple procedure.
