Johnson and Wiley, CPAs acquires Fritz and Rufner, CPAs as of January 1, 2022. Johnson and Wiley have audited the financial statements of Matthews Grocery for the last 5 years. Fritz and Rufner provided nonattest services to Matthews Grocery that would have been prohibited for Johnson and Wiley. Fritz and Rufner resigned performing the nonattest services for Matthews Grocery as of December 1, 2021. Matthews Grocery has a calendar year end of December 31. Do any independence problems exist for Johnson and Wiley for the audits of Matthews Grocery as of December 31, 2021 and 2022? If so, can safeguards be applied to preserve Johnson and Wiley’s independence? Explain your answer and cite any professional standards that apply.