Regulations Governing Appointed Actuaries and External Reviewing Actuaries of Insurance Companies Article 12
The Appointed Actuary or Reviewing Actuary shall abide by the code of professional ethics for members of the institution (association) of actuaries of which he or she is a member or by the code of professional ethics stipulated by the domestic academic insurance institution recognized by the competent authority. Certification and verification made by him or her shall not have any of the following situations:1.Absence of such explanations as are required in the Certified Report or the Verification Report to avoid misunderstanding.2.Failure to disclose or rectify the misrepresentation, concealment, omission or incorrect information contained in the Certified Report or the Verification Report.3.Failure to disclose such actuarial methodology used by the insurance company as is inconsistent with the relevant laws, regulations, and principles of actuarial practice.
中文原文 保險業簽證精算人員及外部複核精算人員管理辦法第12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主管機關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。