The Signing Actuary must act independently of the insurance firm in providing an actuarial evaluation and report on the adequacy of technical reserves, in accordance with professional guidance, established by one of the professional bodies that meet the condition of relevant expertise as per Paragraph AA-4.3.3. While the Signing Actuary is not required to check the data on which the report is based, he should disclose any material concerns in respect of data accuracy, integrity and sufficiency in the context of the work undertaken.