Regulations Governing Appointed Actuaries and External Reviewing Actuaries of Insurance Companies Article 13
In any of the following circumstances, the Appointed Actuary or Reviewing Actuary shall refuse to certify or verify, and shall inform in writing the competent authority thereof:1.Where the insurance company intends to mislead him or her to make a false or improper certification or verification.2.Where the insurance company intentionally withholds the necessary information.3.Where he or she is unable to make a fair, detailed, and true certification or verification due to concealment and deceit of the insurance company.
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13條
簽證精算人員或複核精算人員遇有下列情事之一者，應拒絕簽證或複核，並應以書面通知主管機關：
一、保險業意圖使其作成不實或不當之簽證或複核。
二、保險業故意不提供必要資料。
三、其他因保險業之隱瞞或欺騙，而致無法作公正詳實之簽證或複核。
一、保險業意圖使其作成不實或不當之簽證或複核。
二、保險業故意不提供必要資料。
三、其他因保險業之隱瞞或欺騙，而致無法作公正詳實之簽證或複核。