| Pizza Lord |
Aid Another does not provoke an attack of opportunity unless the attack against the opponent would, like if you are using an unarmed strike and don't have Improved Unarmed Strike.
However, in your example, the familiar cannot Aid Another. You must be able to reach the opponent, not your ally (though the opponent must be in melee combat with your ally).
In melee combat, you can help a friend attack or defend by distracting or interfering with an opponent. If you’re in position to make a melee attack on an opponent that is engaging a friend in melee combat, you can attempt to aid your friend as a standard action.
The important thing here is that you have to be able to reach the opponent, not your ally, in order to use Aid Another to give your ally the bonus to either attack or AC (though you could theoretically use Aid Another for something other than combat, like a skill check the ally was making, but that's a different Aid Another situation).
| Falkyron |
You could use a feat to give your familiar reach, which would allow it to assist you from atop your shoulder or help your allies more easily. You could even give this ability to a familiar who already has 5' of reach if you want.