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Please read this article and help me provide an appropriate answer to the question below! Rene Ritter opened a small grocery and relatedproducts convenience store

Please read this article and help me provide an appropriate answer to the question below!

Rene Ritter opened a small grocery and relatedproducts convenience store in 2002 with money she had saved working as a Giant Grocery store manager. She named it Ritter Dairy and Fruits. Because of the excellent location and her fine management skills, Ritter Dairy and Fruits grew to three locations by 2007. By that time, she needed additional capital. She obtained financing through a local bank at 2 percent above prime, under the condition that she submit quarterly financial statements reviewed by a CPA firm approved by the bank. After interviewing several firms, she decided to use the firm of Gonzalez & Fineberg CPAs, after obtaining approval from the bank. In 2010, the company had grown to six stores, and Rene developed a business plan to add another 10 stores in the next several years. Ritters capital needs had also grown, so Rene decided to add two business partners who both had considerable capital and some expertise in convenience stores. After further discussions with the bank and continued conversations with the future business partners, she decided to have an annual audit and quarterly reviews done by Gonzalez & Feinberg, even though the additional cost was almost $15,000 annually. The bank agreed to reduce the interest rate on the $4,000,000 of loans to 1 percent above prime. By 2013, things were going smoothly, with the two business partners heavily involved in daytoday operations and the company adding two new stores each year. The company was growing steadily and was more profitable than they had expected. By the end of 2014, one of the business partners, Fred Worm, had taken over responsibility for accounting and finance operations, as well as some marketing. Annually Gonzalez & Fineberg did an indepth review of the accounting system, including internal controls, and reported their conclusions and recommendations to the board of directors. Specialists in the firm provided tax and other advice. The other partner, Ben Gold, managed most of the stores and was primarily responsible for building new stores. Rene was president and managed four stores. In 2015, the three partners decided to go public to enable them to add more stores and modernize existing ones. The public offering was a major success, resulting in $25 million in new capital and nearly 1,000 shareholders. Ritter Dairy and Fruits added stores rapidly under the three managers, and the company remained highly profitable under the leadership of Ritter, Worm, and Gold. Rene retired early last year, 2016, after a highly successful career. During the retirement celebration, she thanked her business partners, employees, and customers. She also added a special thanks to the bank management for their outstanding service and to Gonzalez & Fineberg for being partners in the best and most professional sense of the work. She mentioned their integrity, commitment, highquality service in performing their audits and reviews, and considerable tax and business advice for more than two decades.

What you think Rene mean when she referred to Gonzalez & Fineberg as partners? And would the CPA firm have an independence problem?

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