What piece of equipment is specifically required for powered aircraft during VFR night flights?

For powered aircraft operating under Visual Flight Rules (VFR) at night, the availability of a magnetic compass is specifically required by the regulations. This is because a compass serves as a fundamental navigational instrument that provides heading information, which is essential for maintaining situational awareness and ensuring accurate navigation in the reduced visibility conditions present during night operations. The magnetic compass helps pilots to orient themselves and maintain their intended flight paths when external visual references are limited.

The other pieces of equipment listed, while they may offer some benefits or additional safety measures, are not mandated for VFR night flights in powered aircraft. Parachutes are not required for standard flight operations; night vision goggles, while useful for enhancing vision in low-light conditions, are not a regulatory requirement for flight; and flares could be used for signaling but are not necessary for navigation or safe flight operation. Hence, the magnetic compass remains a critical tool that is explicitly stated in the regulations for safe navigation during night VFR flights.