Kershaw & Kemp, CPAs has offices in Los Angeles, CA and San Francisco, CA. The Los Angeles office handles the audit of Rodger Dodger Beverage Company. The San Francisco office does not perform any work and does not participate in the Rodger Dodger Beverage Company audit. Mattingly is a partner in the Los Angeles office and is the lead partner on the Rodger Dodger Beverage Company audit. Ethier is a partner in the Los Angeles office but is not involved in any way with the Rodger Dodger Beverage Company audit. Greinke works in the Los Angeles office and is the audit manager on the Rodger Dodger Beverage Company audit. Posey is a partner in the San Francisco office and is not in a position to influence the audit of Rodger Dodger Beverage Company.

What is the relationships would, in itself, impair Kershaw & Kemp, CPA's independence with respect to the Rodger Dodger Beverage Company audit?