employment with audit client in a position of significant influence

Partners joining listed clients as a director or employee in a position to exert influence over the financial statements- safeguards:

“-Independence is compromised unless, subsequent to the partner ceasing to be a key audit partner or senior partner, the client had issued audited financial statements covering a period of not less than 12 months, and the partner was not a member of the audit team with respect to the audit of those financial statements. [R524.6]

-If a senior or managing partner of the firm joins a listed audit client, independence is compromised unless twelve months have passed since the individual was the senior or managing partner. ”

maam am one safeguard makes refrence to FSs and other makes no such refrence. I mean if safeguard 2 is implemented then 1 should not be needed? I find them contrasting.