Hello could someone please answer these questions for Case 1 and Case 2 for me? Thank you

Case I: The AICPA Code of Professional Conduct planning. The local firm is not owned by CPAs and does not provide attest services. Question: Are the Rules of Conduct applied differently to CPAs who work for a local financial institution like the one described above, as compared to a major public accounting firm? Case II: Auditor Independence Sutherland, a local accounting firm, where he worked on the Swiss Precision Tooling audit team. Crowther \& Sutherland is still the auditor for Swiss Precision Tooling. audit of Unigate's 2021 financial statements? she appraise some specific large inventory items to verify the company's accounting estimates as part of the audit. fees $1.2 million. No services prohibited by the SEC were provided by Heath to Halifax, and the fee figures are appropriately disclosed in Halifax's financial statements