We have already looked at Hebrews 13:17, but I would now like to address a different part of the verse. Let's look at it again: "Obey them that have the rule over you, and submit yourselves: for they watch for your souls, as they that must give account, that they may do it with joy, and not with grief: for that is unprofitable for you." Notice that it says that the "rulers"—really leaders—"watch for your souls, as they that must give account." I know from personal experience that there are pastors who understand this to mean that God holds pastors responsible for the souls of the members of their church and, because of this, the pastor must know of everything that takes place in the church and must approve or disapprove it. Not only that, but everyone must be in unity with the pastor's position on all matters and that whatever does not agree with the pastor's position is not approved of God. Obviously, this boils down to the pastor having complete authority over his congregation, and each member being completely accountable to him. I want to warn anyone who is in a church that believes this that this misunderstanding of this passage is dangerous, cultic, and virtually the same as the stance of the Roman Catholic church that the priest is the mediator between his congregation and God. In reality, this passage says nothing of the kind.

Near the beginning of this article, I quoted Romans 14:12, which tells us that "every one of us shall give account of himself to God." This is a very clear statement. Thus, if we must give an account of ourselves, then surely there must be something wrong with understanding Hebrews 13:17 to say that our pastors must give an account of us. If I may paraphrase Hebrews 13:17, all it is saying is that Christians should not be willfully unbelieving of their leaders and resisting them. As good leaders, they are "sleepless" (agrupnousin—the word translated "watch" in the King James Version) for the lives or souls (psuchōn) of those they lead. The allusion is to shepherds watching over their flocks by night. In this manner, that is, by showing their concern through their watchfulness, they are giving an accounting of their faithfulness to their duty. So, the admonition is, don't stubbornly disbelieve the leaders so that they can do this with joy. The verse has nothing to do with pastors ruling the church because God will hold them accountable for the souls of their congregants. It is about Christians not stubbornly disbelieving their leaders, and the leaders selflessly serving their brethren by watching over them as shepherds or pastors. Shepherds lead their flocks, make sure they are fed, and protect them from danger. The flocks trust them because of the example they set, not because they threaten or beat their flocks into submission.

Notice how Paul puts it in 2 Corinthians 1:24: "Not for that we have dominion [kurieuomen—lordship or rule] over your faith, but are helpers [sunergoi—co-workers or co-laborers] of your joy: for by faith ye stand." A Christian has a direct relationship with God through Jesus Christ. No pastor, no "accountability partner," indeed no one has any right to interfere in that relationship. Romans 14:4 is a corrective to anyone who thinks he has some sort of authority over another's faith: "Who art thou that judgest another man's servant? to his own master he standeth or falleth. Yea, he shall be holden up: for God is able to make him stand." Notice verses 8 and 9 of that chapter: "For whether we live, we live unto the Lord; and whether we die, we die unto the Lord: whether we live therefore, or die, we are the Lord's. For to this end Christ both died, and rose, and revived, that he might be Lord both of the dead and living." No one has a right to come between one of God's saints and the Lord who bought him.

On earth, God exercises His authority not through any man or any body of men but through His Word in a one-on-one relationship with each saint. As a Scripture I have quoted many times says, "And now, brethren, I commend you to God, and to the word of his grace, which is able to build you up, and to give you an inheritance among all them which are sanctified" (Acts 20:32).

http://www.wordofhisgrace.org/accountable.htm