AMENDMENT 2 TO ACQUISITION AGREEMENT

Exhibit 2.3

AMENDMENT 2 TO ACQUISITION AGREEMENT

This Amendment 2 to Acquisition Agreement (this “Amendment”), dated March 13, 2015 is entered into by and among China United Insurance Service, Inc., a company with limited liability incorporated under the laws of Delaware (“CUIS”) and the selling shareholders of Action Holdings Financial Limited (“AHFL”) as listed in Schedule I of this Amendment (the “Selling Shareholders”) ..

CUIS and the Selling Shareholders are collectively referred to as the “Parties” and each a “Party” under this Amendment.

WHEREAS, the Parties entered into the Acquisition Agreement on August 24, 2012 (the “Agreement”), pursuant to which CUIS acquired any and all issued and outstanding shares of AHFL and became the sole shareholder of AHFL, and the Parties agreed that CUIS shall pay the consideration set forth in Section 2.2 of the Agreement for such acquisition.

WHEREAS, the Selling Shareholders and CUIS desire to amend certain provisions of Sections 2.2 of the Agreement.

Capitalized terms defined in the Agreement have, unless expressly defined in this Amendment or the context requires otherwise, the same meaning in the Agreement.

NOW, THEREFORE, in consideration of the mutual covenants and undertakings contained herein and for other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, and subject to and on the terms and conditions set forth herein, the Parties hereto agree as follows:

To amend and restate Sections 2.2(iii), (iv) and (v):

(iii) pay NT$15 million to the Selling Shareholders in the amounts set forth opposite each Selling Shareholder's name on Schedule I on or prior to March 31, 2016 or at any other time or in any other manner otherwise agreed upon by and among the Parties; (iv) pay NT$7.5 million to the Selling Shareholders in the amounts set forth opposite each Selling Shareholder's name on Schedule I on or subsequent to March 31, 2016 or at any other time or in any other manner otherwise agreed upon by and among the Parties; and (v) set up an employee stock pool, consisting of up to 4 million shares of CUIS Common Stock, among which 2 million shares shall be solely granted to employees of Dinglv Broker pursuant to Section 2.8 herein, and the remaining 2 million shares to be granted to employees of affiliated entities of CUIS (including Dinglv Broker employees).

Except amended by this Amendment, any other provision of the Agreement shall remain unchanged. This Amendment together with the Agreement shall constitute the entire agreement among the Parties with respect to the subject matter of the Agreement and shall supersede all previous communications of the Parties in respect of the subject matter of the Agreement. This Amendment is made in one or more counterparts, all of which will be considered one and the same agreement and will become effective. When one or more counterparts have been signed by each of the parties and delivered to the other parties, it being understood that all parties need not sign the same counterpart.

IN WITNESS WHEREOF the Parties hereto have executed this Amendment as of the day and year first above written.

China United Insurance Service, Inc.
By:	/s/ MAO XX XXXXX
Name:	MAO XX XXXXX
Title:	Director

 IN WITNESS WHEREOF the Parties hereto have executed this Amendment as of the day and year first above written.

Selling Shareholders

By: /s/ MAO XX XXXXX Name: MAO XX XXXXX	By: /s/ XXXX XXXXX HSIEN Name: XXXX XXXXX HSIEN
By: /s/ XXXX XXXX JU Name: XXXX XXXX JU	By: /s/ XX XXXX CHI Name: XX XXXX CHI
By: /s/ CHENG MIN LUNG Name: CHENG MIN LUNG	By: /s/ CHEN XXXX XXX Name: XXXX XXXX XXX
By: /s/ XXX XXXX HSING Name: XXX XXXX HSING	By: /s/ XXXX XXX TZU Name: XXXX XXX TZU
By: /s/ YEH FU CHAO Name: YEH FU CHAO	By: /s/ CHEN XXXX XXXXX Name: XXXX XXXX XXXXX
By: /s/ XXX XXXX XXX Name: XXX XXXX XXX	By: /s/ CHEN XX XXXXX Name: XXXX XX XXXXX
By: /s/ XX XXXX CHIN Name: XX XXXX XXXX	By: /s/ XXXX XX LING Name: XXXX XX LING
By: /s/ WANG XXXX XXXXX Name: XXXX XXXX XXXXX	By: /s/ CHEN PO CHIANG Name: CHEN PO CHIANG

By: /s/ XXXX XXXXX HUNG Name: XXXX XXXXX HUNG	By: /s/ XXXXXX XXX TE Name: XXXXXX XXX TE
By: /s/ LI BI E Name: LI BI E	By: /s/ LIN KUNG YEN Name: LIN KUNG YEN

By: /s/ XXXX XXX CHIA Name: XXXX XXX CHIA	By: /s/ HONG XXXXX XXX Name: HONG XXXXX XXX
By: /s/ XXXX XXXXX XXXX Name: XXXX XXXXX XXXX	By: /s/ XXXX XX HUA Name: XXXX XX HUA
By: /s/ XXX YA LIN Name: XXX YA XXX	By: /s/ XXX XXXXX Name: XXX XXXXX

By: /s/ XXXX XXX CHUAN Name: XXXX XXX CHUAN	By: /s/ WANG XXX XXX Name: XXXX XXX XXX
By: /s/ XXXX XXXX MING Name: XXXX XXXX MING	By: /s/ XXX XX WEI Name: XXX XX WEI

By: /s/ XXXXX XXXXX XXX XXXXX Name: XXXXX XXXXX XXX XXXXX	By: /s/ XXXXX XXXXX LING Name: XXXXX XXXXX LING
By: /s/ YANG XXXX XXX Name: XXXX XXXX XXX	By: /s/ XXX XXXX HUA Name: XXX XXXX HUA
By: /s/ XXX XXX CHUN Name: XXX XXX XXXX	By: /s/ XXX XXX TUNG Name: XXX XXX XXXX
By: /s/ XXXX XXXX HUNG Name: XXXX XXXX HUNG	By: /s/ XXXXX XXX JHEN Name: XXXXX XXX JHEN
By: /s/ TSAI XXX XXXX Name: XXXX XXX XXXX	By: /s/ XXXX XXX HSIEN Name: XXXX XXX HSIEN
By: /s/ WU CHI TAI Name: WU CHI TAI	By: /s/ XXX XXX YU Name: XXX XXX YU
By: /s/ XXXX XXXXX YU Name: XXXX XXXXX YU	By: /s/ TU WEI PIN Name: TU WEI PIN
By: /s/ JIANG XXX XXX Name: JIANG XXX XXX	By: /s/ TU XXXXX XXX Name: TU XXXXX XXX

By: /s/ XXX XXXX WEI Name: XXX XXXX WEI By: /s/ XXXX XXX XXXX Name: XXXX XXX XXXX

By: /s/ TU WEN TI Name: TU WEN TI	By: /s/ XXXXXX XXXX CHI Name: XXXXXX XXXX CHI
By: /s/ XXXX XXX CHE Name: XXXX XXX CHE	By: /s/ CHIN LI HSUN Name: CHIN LI HSUN
By: /s/ XXXXX XXXX CHI Name: XXXXX XXXX CHI	By: /s/ YEH JEI HUA Name: YEH JEI HUA
By: /s/ XXXX XX XXXX Name: XXXX XX XXXX	By: /s/ XXX XXXX CHIANG Name: XXX XXXX CHIANG

By: /s/ XXXX XXXX TANG Name: XXXX XXXX XXXX	By: /s/ SHIH XXX XXXX Name: SHIH XXX XXXX
By: /s/ CHENG YA FEN Name: CHENG YA FEN	By: /s/ XXXX XXXXXX LI Name: XXXX XXXXXX LI
By: /s/ XXXXX XXXX CHIEH Name: XXXXX XXXX CHIEH	By: /s/ XXX XX FANG Name: XXX XX FANG
By: /s/ XXXX XX LAN Name: XXXX XX LAN	By: /s/ XXXXX XXX XXXX Name: XXXXX XXX XXXX

By: /s/ XXX XX HSUN Name: XXX XX HSUN	By: /s/ YEH XXX XX Name: YEH XXX XX
By: /s/ XXXX XXXX XXXX Name: XXXX XXXX XXXX	By: /s/ YANG XXXXXX XXX Name: XXXX XXXXXX XXX
By: /s/ NIEN XXX XXX Name: NIEN XXX XXX	By: /s/ XXXX XXXX PEI Name: XXXX XXXX PEI

By: /s/ SHEN XXX XXXX Name: XXXX XXX XXXX	By: /s/ WANG XXXX XXXX Name: XXXX XXXX XXXX
By: /s/ CHEN XXXXX XXX Name: XXXX XXXXX XXX	By: /s/ XXXXX XXX WEN Name: XXXXX XXX WEN
U-Li Investment Consulting Enterprise Co., Ltd. By: /s/ XXX XXX FEN Name: XXX XXX FEN Title: Director	Marcopolo Investment Company Ltd. By: /s/ XXXX XXXXX HSIEN Name: XXXX XXXXX HSIEN Title: Director
XXXXX XXXX Investment Co., Ltd. By: /s/ XX XXXX CHI Name: XX XXXX CHI Title: Director	XXXX XXXX Investment Co., Ltd. By: /s/ XXX XXXX HSING Name: XXX XXXX HSING Title: Director

FENG SHOU Investment Co., Ltd. By: /s/ XXXX XXXX JU Name: XXXX XXXX JU Title: Director By: /s/ XXXX XXXXX CHIH Name: XXXX XXXXX XXXX

SCHEDULE I CASH CONSIDERATION

China United Insurance Service, Inc.

No.		Shareholder Name		Amount of Cash Payable to the Selling Shareholders on or prior to March 31, 2015				Amount of Cash Payable to the Selling Shareholders on or subsequent to Xxxxx 00, 0000
0		XXX XX XXXXX			1,366,117				683,058
2		XXXX XXXXX HSIEN			91,941				45,970
3		XXXX XXXX JU			974,276				487,138
4		XX XXXX CHI			487,345				243,673
5		CHENG MIN LUNG			583,112				291,556
6		CHEN XXXX XXX			155,285				77,642

7		XXX XXXX HSING			20,633				10,316
8		XXXX XXX TZU			103,089				51,545
9		YEH FU CHAO			109,494				54,747
10		CHEN XXXX XXXXX			206,357				103,178
11		XXX XXXX XXX			315,082				157,541
12		CHEN XX XXXXX			40,122				20,061
13		YU XXX XXXX			33,440				16,720
14		XXXX XX LING			100,036				50,018
15		WANG XXXX XXXXX			8,345				4,172
16		CHEN PO CHIANG			8,741				4,370
17		XXXX XXXXX HUNG			36,292				18,146
18		XXXXXX XXX TE			380,343				190,172
19		LE BI E			26,914				13,457
20		LIN KUNG YEN			38,362				19,181

China United Insurance Service, Inc.

No.		Shareholder Name		Amount of Cash Payable to the Selling Shareholders on or prior to March 31, 2015				Amount of Cash Payable to the Selling Shareholders on or subsequent to March 31, 2015
21		XXXX XXX CHIA			98,248				49,124
22		HONG XXXXX XXX			43,317				21,659
23		XXXX XXXXX XXXX			26,049				13,024
24		XXXX XX HUA			37,669				18,834
25		XXX YA XXX			170,464				85,232
26		XXX XXXXX			40,020				20,010

27		XXXX XXX CHUAN			14,514				7,257
28		WANG XXX XXX			7,457				3,729
29		XXXX XXXX MING			29,793				14,897
30		XXX XX WEI			102,102				51,051
31		XXXXX XXXXX XXX XXXXX			50,507				25,253
32		XXXXX XXXXX LING			40,319				20,159
33		YANG XXXX XXX			20,126				10,063
34		XXX XXXX HUA			101,928				50,964
35		XXX XXX XXXX			34,232				17,116
36		XXX XXX TUNG			27,535				13,768
37		XXXX XXXX HUNG			42,855				21,428
38		XXXXX XXX XXXX			6,651				3,326
39		TSAI XXX XXXX			96,892				48,446
40		WU CHI TAI			14,053				7,026
41		XXX XXX YU			15,215				7,607
42		XXXX XXXXX YU			37,659				18,829
43		TU WEI PIN			38,304				19,152
44		JIANG XXX XXX			29,187				14,594
45		TU XXXXX XXX			25,681				12,841

China United Insurance Service, Inc.

No.		Shareholder Name		Amount of Cash Payable to the Selling Shareholders on or prior to March 31, 2015				Amount of Cash Payable to the Selling Shareholders on or subsequent to March 31, 2015
46		XXX XXXX WEI			6,589				3,295
47		XXXX XXX YING			7,688				3,844
48		XXXX XXX HSIEN			115,275				57,637
49		TU WEN TI			32,531				16,266
50		XXXXXX XXXX CHI			35,360				17,680
51		XXXX XXX CHE			39,684				19,842
52		CHIN LI HSUN			20,206				10,103
53		XXXXX XXXX CHI			30,440				15,220
54		YEH JEI HUA			37,886				18,943
55		XXXX XX XXXX			10,103				5,051
56		XXX XXXX CHIANG			12,558				6,279
57		XXXX XXXX XXXX			3,293				1,647
58		SHIH XXX XXXX			10,224				5,112
59		CHENG YA FEN			6,627				3,314
60		XXXX XXXXXX LI			10,224				5,112
61		XXXXX XXXX CHIEH			10,224				5,112
62		XXX XX FANG			10,224				5,112
63		XXXX XX LAN			6,890				3,445
64		XXXXX XXX XXXX			20,460				10,230
65		XXX XX HSUN			5,819				2,910
66		YEH XXX XX			10,224				5,112
67		XXXX XXXX XXXX			6,890				3,445
00		XXXX XXXXXX XXX			00,000				0,000
00		XXXX XXX XXX			10,224				5,112
70		XXXX XXX PEI			10,224				5,112
71		SHEN XXX XXXX			3,334				1,667

China United Insurance Service, Inc.

No.		Shareholder Name		Amount of Cash Payable to the Selling Shareholders on or prior to March 31, 2015				Amount of Cash Payable to the Selling Shareholders on or subsequent to March 31, 2015
72		WANG XXXX XXXX			3,596				1,798
73		CHEN XXXXX XXX			3,596				1,798
74		XXXXX XXX WEN			3,596				1,798
75		U-Li Investment Consulting Enterprise Co., Ltd.			5,107,500				2,553,750
76		Marcopolo Investment Company Ltd.			909,254				454,627
77		XXXXX XXXX Investment Co., Ltd.			858,740				429,370
78		XXXX XXXX Investment Co., Ltd.			626,375				313,188
79		FENG SHOU Investment Co., Ltd.			757,712				378,856
80		XXXX XXXXX XXXX			10,103				5,051
Total					NT$15 MILLION				NT$7.5 MILLION