Hello can someone help me in this question by applying the requirements of APES 110 to identify the threats and recommend safeguard to reduce threat and provide an objective assessment whether audit independence can be achieved for this scenario below.

Reign an assurance company has been asked to conduct the audit of Apple Company. However the accountant at Apple Company, Sam coppers is the son of one of the audit partner of Reign Mathieu coppers. Since of the close relationship of Sam and Mathieu, Reign Company will not include Mathieu in the audit team of Apple Company.