The registered nurse bears legal and professional accountability for all delegated care, regardless of who performs the task. This accountability framework is rooted in nurse practice acts and regulatory standards that establish the nurse as the coordinator of patient care. Clinical judgment — the ability to integrate assessment data, pathophysiology knowledge, and clinical experience — is a non-delegable function because it requires the education and licensure of the registered nurse. The nurse must continuously evaluate delegate performance, patient outcomes, and system factors that affect delegation safety, adapting the delegation plan as patient conditions change.