Lets look at the Safety Pilot Rules?
Safety Pilot is Required, Qualifications of (FAR 91.109) FAR 91.109 says a safety pilot is required for simulated instrument flight (as a required crew member) and that the safety pilot must have: - a valid private pilot certificate - appropriate category & class ratings - a current medical certificate - and meet all the other pilot-in-command currency requirements. Responsibility and Authority of the PIC (FAR §91.3) The PIC is directly responsible for and the final authority in determining the airworthiness and operation of the aircraft. The PIC may deviate from any FAR to meet the requirements of an emergency. If the PIC deviates from and FAR, he or she shall, if requested, send a written report of the deviation to the Administrator.
Instrument flight time may be logged (§61.51) - During the time the flight is conducted solely by reference to instruments under actual or simulated IFR conditions. If simulated IFR conditions, you must log the location and type of each instrument approach and the name of the safety pilot or CFII. - By an instrument flight instructor (CFII) when acting as an instrument flight instructor in actual instrument weather conditions - Actual Instrument can not be undertaken without an Instrument Rated PIC or CFII thus cannot be logged when using a safety pilot.
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