Does R&D need to report to QA Manager/ SQF Practitioner?

Hello, 

I work for a Flavor Company that makes aseptic fruit bases for yogurts and Ice Cream. I would like to know if R&D has to report to SQF Practitioner? 

R&D personnel does not need to report to the SQF Practitioner.  What is required to meet SQF standards is that you have a process for product development and realization, SQF 2.3.1.  Essentially, you need to have methods and records for the product development process.  

While you are required to have a reporting structure their is no specific requirement as to whom R&D reports to.