I received a question: "Knowing that the local church leaders sometimes misjudge the repentance process and sometimes struggle to know what the individual truly needs. Is it possible to properly repent for serious sins and have the repentance process be between just you and the Lord, without confessing your sins to your bishop? On many occasions, we read in the scriptures that repentance was done by confession to the Lord alone. If you truly had a change of heart and had abandon the sin, wouldn't it be ok for you and I to do the same today, as recorded in the scriptures, without confessing to church authorities?"
This question is a reflection of just how "institutional" our orientation has become. The church is powerless to forgive sins. Christ forgave sins during His mortal ministry. (Mark 2: 5-12.) Christ forgives sins in His current ministry. (D&C 61: 2.)
Christ may allow men to possess the power to forgive sins as in the case of Joseph Smith (D&C 132: 46), but that has definite limits. Men are given such power because they will never use it independently of the Lord's will. (Helaman 10: 5.) Even those who will be allowed to "judge" others in the final judgment, will not have independent reign, but must announce Christ's judgment, not their own. (3 Ne. 27: 27.)
The only one who can forgive sin is Christ. He requires us to forgive one another, but will Himself determine whose sins He will forgive. (D&C 64: 10.) He is the only gatekeeper for forgiveness. (2 Ne. 9: 41.)
If you think the church leader is attuned to the Lord's voice and can give you comfort, encouragement to come to Christ, and help guide you in the path, then counseling with such a man is very worthwhile, but he cannot forgive sins, for that you are required to look to the Lord.