[edited]edited for correctness......... see answer below from the rule book
BUT..if you are flying and competing...haven't you read the rules yet??
OK...straight from the rules:
6.6. A realistic 3 dimensional human pilot and viewable instrument
panel shall be appropriately installed in all Scale Aerobatic aircraft.
(A one (1) percent flight score penalty will be assessed for noncompliance.)
Rules here:
http://www.mini-iac.com/DesktopDefault.aspx?tabid=90