The training – which also includes parachute jumps – is being carried out under the command of Colonel Reza Nosrati, Arabic Language news website Annabaa reported on Thursday.
Iran had chosen to carry out training in Iraq to disguise any link with their regime, it was reported.
The 40-strong squad – including suicide bombers – were divided into groups of eight and would be assigned to fly military helicopters for the Syrian regime’s army.
They would also be involved in operations targeting European shipping in the Mediterranean sea and Golan Heights.
As cover, the Syrian government would declare that the helicopters have been stolen by members of the ‘al-Nusra Front’ – an Islamic group in Syria.
A secondary aim of the Iranian-Syrian plan is to warn Europe and the International Community in the event of the al-Assad regime being toppled, al-Qaeda would use Syria as a base for attacking Europe, the reports said.