Johnson and Wiley, CPAs, acquires Fritz and Rufner, CPAs, as of January 1, 2025. Johnson and Wiley have audited the financial statements of Matthews Grocery for the last five years. Fritz and Rufner provided nonattest services to Matthews Grocery that would have been prohibited for Johnson and Wiley. Fritz and Rufner resigned from performing the nonattest services for Matthews Grocery as of December 1, 2024. 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, 2024 and 2025? If so, can safeguards be applied to preserve Johnson and Wiley’s independence? Explain your answer and cite any professional standards that apply.