Section 45, The Insurance Act, 2000

(1) If in the opinion of the Commissioner a document furnished by an insurer under section 37 is incorrect or not prepared in accordance with the provisions of this Act, he may, by notice in writing, call upon the insurer to amend the document or to furnish a correct document or as the case may be, a document prepared in accordance with the provisions of this Act. (2) If an insurer fails to comply with a notice referred to in subsection (1) to the satisfaction of the Commissioner, the Commissioner may himself either amend the document in question, giving the insurer particulars of the amendments, or reject the document. (3) A document amended by the Commissioner or by an insurer under this section shall be deemed to have been submitted to the Commissioner in its amended form. (4) Where a document of an insurer has been rejected by the Commissioner under subsection (2), the insurer shall be deemed to have contravened the provisions of this Act in relation to that document unless and until he has furnished another document in accordance with the directions of the Commissioner. [Margin: Actuarial reports and abstracts.]