Regulated devotional service is meant to eventually lead to spontaneous devotional service. When persons reach the spontaneous platform of bhakti, they no longer need to be conscious of all prohibitions. This does not mean that they are free to engage in sinful activity; rather, persons on the spontaneous platform are no longer inclined to commit sinful activity and therefore spontaneously follow rules and regulations. Their consciousness is always absorbed in thoughts of Krishna and they are always engaged in the nine prescribed activities of bhakti - hearing, chanting, remembering, etc. In that sense, these devotees are above the rules and regulations.
Lectures from a Disciple, Vol. 2, Purpose of Sadhana-bhakti