Is Actuarial Valuation is Mandatory or Advisory as per AS 15?

In the year 2007-08, I received an email just like this. I called them up and its Delhi number and the man is from Africa. He told me pay me 40,000 and I will get visa plus two million dollars reward. I deposited the money in Hyderabad ICICI bank near bus stand. The bank teller told me this is a bad account under suspicion. I persisted that he deposit my cash into his account. He did and I lost my money. That person never picked up my phone. Since then, some country police and visa officers stole 40 lakhs till date. Indian corporates, immigration agents are involved. Right now police case filed on them and police dealing with it currently. Delhi is a big scandal or what to allow your kind to visit India. Now, corporates will be giving me all the money back because when I scold other corporates online, the top level are angry one me. I dont know why they want to empathise with thieves. My only mistake was I did not report to the police that time.