Regulations Governing Postal Simple Life Insurance Operations Article 39
The Appointed Actuary or reviewing actuary shall comply with the code of professional ethics developed by their actuarial societies (associations) or that developed by domestic insurance academic institutions recognized by the FSC. The Appointed Actuary or reviewing actuary shall avoid the following circumstances in their signing or review:1. The signing report or review report contains items that should be clarified to avoid misunderstandings, but are unaccounted for.2. The signing report or review report contains falsehoods, omissions, or errors, which are not disclosed or corrected.3. Methods inconsistent with insurance laws and actuarial practice principles are adopted, which are not disclosed.
中文原文 郵政簡易人壽保險監督管理辦法第39條
簽證精算人員或複核精算人員應遵守所屬精算學（協）會之會員職業道德規範或金管會認可之國內保險學術機構所定之職業道德規範，其簽證或複核並不得有下列情事：
一、在簽證報告或複核報告上有應予說明，方不致令人誤解之事項，而未予說明。
二、簽證報告或複核報告內容有虛偽、隱匿、遺漏或錯誤之情事，而未予揭露或更正。
三、採用與保險法令、精算實務處理原則不相一致之方式，而未予揭露。
一、在簽證報告或複核報告上有應予說明，方不致令人誤解之事項，而未予說明。
二、簽證報告或複核報告內容有虛偽、隱匿、遺漏或錯誤之情事，而未予揭露或更正。
三、採用與保險法令、精算實務處理原則不相一致之方式，而未予揭露。