Regulations Governing Implementation of Internal Control and Auditing System of Insurance Enterprises Article 39
An insurance enterprise shall ensure the confidentiality of its financial examination reports. Unless otherwise provided by law or consented by the competent authority, its responsible persons or employees are not allowed to read or disclose, deliver, make public all or part of the financial examination report to persons unrelated to the performance of duties.
中文原文 保險業內部控制及稽核制度實施辦法第39條
保險業應確保金融檢查報告之機密性，其負責人或職員除依法令或經主管機關同意外，不得閱覽或對執行職務無關之人員洩漏、交付或公開與金融檢查報告全部或部分內容。