Exhibit 99.1

Report of Independent Accountants on Applying

Agreed-Upon Procedures

JPMorgan Chase Bank, N.A.

270 Park Avenue, 4th Floor

New York, New York 10017

We (“us” or “PwC”) have performed the procedures enumerated below, which were agreed to by JPMorgan Chase Bank, N.A. (as the engaging party) and J.P. Morgan Securities LLC, who are collectively referred to herein as the “Specified Parties”, solely to assist you in performing certain procedures relating to the accuracy of certain attributes of a sample of collateral assets which may be included in the issuance of asset-backed notes by Chase Auto Owner Trust 2026-1 (the “Transaction”). JPMorgan Chase Bank, N.A. (“J.P. Morgan Chase”, the “Company” or “Responsible Party”) is responsible for the accuracy of the attributes of the collateral assets which may be included in the Transaction.

In an agreed-upon procedures engagement, we perform specific procedures that the Specified Parties have agreed to and acknowledged to be appropriate for the intended purpose of the engagement and we report on findings based on the procedures performed. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate for their purposes. This report may not be suitable for any other purpose.

Procedures and Findings

In connection with the Transaction, the Specified Parties agreed on a sample size of 350 auto retail installment sale contracts (“Loans”), which the Specified Parties instructed us to select randomly from the pool of Loans which the Company represented were to be included in the Transaction.

This agreed-upon procedures engagement was not conducted for the purpose of satisfying any criteria for due diligence published by a nationally recognized statistical rating organization.

In addition, PwC should not be regarded as having in any way warranted or given any assurance as to the following items:

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We have not performed any procedures with respect to the fair value of the securities being offered in the Transaction and PwC expresses no opinion on the current fair value of these securities. PwC should not be regarded as having performed any procedures other than those detailed in this report.

With respect to any terms or requirements of the Transaction offering documents that do not appear in this report, we performed no procedures and, accordingly, the procedures we performed would not ensure that any requirements are satisfied. Further, we have performed only the following agreed-upon procedures and therefore make no representations regarding the adequacy of disclosures or whether any material facts have been omitted from the Transaction offering documents.

It should be understood that we make no representations as to:

These procedures should not be taken to supplant any additional inquiries or procedures that the Specified Parties would undertake in consideration of the transaction. The procedures performed and results thereof are described below.

The procedures performed and results thereof are as follows.  In performing this engagement, we received one or more preliminary Loan Data Tapes (as defined below) and performed certain procedures as set forth as follows. The procedures identified differences on the “ORIGINAL_RT” and “CURRENT_RT” for loans where the rate was equal to 0.0001% but showing as 0.00% in the Loan Data Tape. The Responsible Party communicated this was an incorrect truncation limiting the interest rates to two decimal places. The Responsible Party revised the preliminary Loan Data Tape based on such communicated differences, where they determined it to be appropriate. We performed these procedures on the final Loan Data Tape and the results of those procedures are as follows.  

The following definitions were adopted in presenting our procedures and findings:

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The methodology is:

I. Data, Information, and Documents Provided

J.P. Morgan Chase provided the following data, information, and documents related to the Sample Loans:

PwC comparisons with respect to the Sample Loans were made using electronic versions of the original Contract Files.

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II. Procedures Performed

We performed the following agreed-upon procedures on the Sample Loans and reported any findings therefrom. For the purposes of the procedures below, dollar amounts and percentages that differ only as a result of rounding were deemed to be in agreement. In the event that a document is not clear, data is missing, or there is a question about the information contained in the document relevant to performance of the agreed-upon procedures, we contacted a Company representative for clarification prior to reporting any exceptions in Exhibit I.

A. For each Sample Loan, we observed the Contract and Title Documents, noting the absence of the Contract and Title Documents as exceptions.

B. For each Sample Loan, we observed the Truth-In-Lending disclosure statement on the Contract, noting the absence of a Truth-In-Lending disclosure as an exception.

C. If a Title Document is found in the Contract File, we observed that such document notes the security interest of the Company, noting the absence of the security interest as an exception.

D. For each Sample Loan, we compared or recalculated the following attributes as shown on the Loan Data Tape to (1) the Contract Files, (2) the System Screenshots, (3) Payment Summary Screenshots and/ or (4) Title Document as noted in the “Source” column in the table below:

1 For Sample Loans that were observed to be in an extension period based on System Screenshots (no loans in the Sample Loans for this Transaction), the Scheduled monthly payment was observed to be $0 in the Data Tape. The Company instructed us not to perform a comparison of the Scheduled monthly payment attribute for this Sample Loan to the Contract File.

2 For “Original Interest Rate”, we utilized data in the Contract File in the following order of priority: First, “Base Rate”, second, “Sales Agreement” section, and third the “Annual Percentage Rate”.

3 With respect to Attribute 2, an original interest rate of 0.0001% (as set forth on the Loan Data File) is deemed to be “in agreement” with an original interest rate of 0.00% (as set forth on the Contract) as instructed by the Company.

4 Utilizing Maturity Date Calculation Methodology.

5 For "Original Loan Amount", we utilized data in the Contract File in the following order of priority: First, "Principal Amount", second, "Amount Financed", and third a recalculation as the sum of “Amount Financed” and “Total of All Prepaid Finance Charges”.

6 No exception was noted for differences that are due to abbreviation, truncation, capitalization or style/trim variations.

7 For Sample Loans where “Booked LTV” attribute is not shown on the System Screenshot, the “Booked LTV” attribute was recalculated as the quotient of Vehicle Value and Original Loan Amount, both as shown in the System Screenshot.

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As instructed by the Company, with respect to Characteristic 3, differences of thirty days or less were deemed to be in agreement.

As instructed by the Company, with respect to Characteristic 14, differences of 0.10% or less were deemed to be in agreement.

As instructed by the Company, with respect to Characteristic 15, differences of $1 or less were deemed to be in agreement.

***

This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an audit or an examination engagement, the objective of which would be the expression of an opinion, or a review engagement, the objective of which would be the expression of a conclusion, on the accuracy of certain attributes of the collateral assets which may be included in the Transaction. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

In performing this engagement, we are required to be independent of the Responsible Party and to meet our ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the Specified Parties (including for purposes of substantiating the Specified Parties’ "due diligence defense" under the Securities Act of 1933), and is not intended to be and should not be used by anyone other than the Specified Parties.

If a party has obtained, or has access to, this report without having executed an agreement with PwC wherein such party accepts responsibility for the appropriateness of the procedures performed (such party is herein referred to as a "Non-Specified Party"), that Non-Specified Party cannot:

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A Non-Specified Party may not disclose or distribute this report or any of the report’s contents to any other party (including but not limited to electronic distribution and/or posting to a website pursuant to Rule 17G-5 of the Securities Exchange Act of 1934).

The procedures enumerated above were performed as of the date of this report, and we disclaim any consideration of any events and circumstances occurring after the date of this report. Further, we have no obligation to update this report because of events occurring, or data or information coming to our attention, subsequent to the date of this report.

/s/ PricewaterhouseCoopers LLP

March 11, 2026

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Exhibit I

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