Independent Accountant’s Report

Board of Directors and Management

First Help Financial, LLC and Subsidiaries (the Company)

160 Gould Street

Needham, MA 02494

and

Goldman Sachs & Co. LLC

200 West Street 7th Floor

New York, NY 10282

and

Deutsche Bank Securities Inc.

One Columbus Circle, 5th Floor

New York, NY 10019

We have performed the procedures enumerated below on certain records and transactions of the Company for the purpose of assisting the Company, Goldman Sachs & Co. LLC, and Deutsche Bank Securities Inc. (collectively, the Specified Parties) in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile finance receivable-backed notes issued by FHF Issuer Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum dated on or around April 14, 2026. The Company’s management is responsible for certain records and transactions of the Company for the purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile finance receivable-backed notes issued by FHF Issuer Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum dated on or around April 14, 2026. The Company is responsible for the computer-generated Loan Data Files accurately representing the information included in the underlying asset documents and the disclosed assumptions and methodologies.

The Company has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile finance receivable-backed notes issued by FHF Issuer Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum dated on or around April 14, 2026. Additionally, Goldman Sachs & Co. LLC and Deutsche Bank Securities Inc. have agreed to and acknowledged that the procedures performed are appropriate to meet their purposes. This report may not be suitable for any other purpose. The procedures performed may not address all of the items of interest to a user of this report and may not meet the needs of all of the users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The appropriateness of these procedures for the intended purpose is solely the responsibility of the parties specified in this report. Consequently, we make no representation regarding the appropriateness of the procedures enumerated below either for the purpose for which this report has been requested or for any other purpose.

The procedures performed and associated findings are as follows:

Agreed-Upon Procedures and Findings

For the purposes of this report:

On March 9, 2026, the Specified Parties provided us with the Loan Data File with a cutoff date of February 28, 2026 (the “February Loan Data File”) containing 8,225 individual customer accounts. At the Specified Parties’ request, we selected a random sample of 125 individual customer accounts from the Underlying Assets, and we were instructed by the Specified Parties to perform the agreed-upon procedures as outlined in the Engagement Letter dated March 6, 2026, on the random sample of 125 individual customer accounts. From March 13, 2026 to March 23, 2026, we were provided with the source documents referenced in Exhibit A related to the respective 125 individual customer accounts.

For the sample, we compared the Specified Attributes 1. through 9. outlined in Exhibit A and as presented in the February Loan Data File to the corresponding source documents outlined in Exhibit A. In performing these comparisons, we applied the following tolerances as instructed by the Specified Parties:

With respect to Specified Attribute 1, the Specified Parties informed us that there may be abbreviated names, differences due to name variations or misspelled names, or instances where a spouse of the Obligor, other owner, or a business owned by the Obligor may be listed on the Contract or Title Document (or vice versa). The Specified Parties agreed that such instances were deemed acceptable and would not be reported as exceptions.

With respect to Specified Attribute 5, the Specified Parties informed us that in some cases the Make (Manufacturer) per the February Loan Data File will not match the Title Document as one of the Manufacturer’s is a subsidiary of another, and that such instances were deemed acceptable and would not be reported as exceptions.

With respect to Specified Attribute 7, the Specified Parties informed us that Obligors may have moved subsequent to Contract signing, and that such instances which contain documentation in the Contract File to substantiate a different state address were deemed acceptable and would not be reported as exceptions.

We identified no exceptions in our procedures outlined above.

We did not perform any procedures with respect to the Specified Attributes relating to the Underlying Assets as set forth in Exhibit B.

For the sample, we recalculated the Maturity Date (Exhibit A Specified Attribute 10.) based on the term of the Contract set forth on the February Loan Data File and the due date for the first scheduled payment by the Obligor set forth on the February Loan Data File. For the sample of 125 individual customer accounts in the February Loan Data File, we also recalculated the Current Remaining Term (Exhibit A Specified Attribute 11.) by counting the number of months from February 28, 2026 to the Maturity Date. We then compared our recalculations to the February Loan Data File. In recalculating the Maturity Date, we applied the following tolerance as instructed by the Specified Parties:

•           Maturity Date: First payment date used in the calculation +/- 1 day tolerance.

We identified no exceptions in our procedures outlined above.

We also inspected the presence of, compared or verified the following on the sample of 125 Underlying Assets:

We identified no exceptions in our procedures outlined above.

We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or a review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on certain records and transactions of the Company for the purpose of assisting the Specified Parties in comparing specified attributes to source documents as listed in Exhibit A in connection with the issuance of automobile finance receivable-backed notes issued by FHF Issuer Trust 2026-1 in accordance with the confidential Preliminary Offering Memorandum dated on or around April 14, 2026. 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.

Our agreed-upon procedures engagement was not conducted for the purpose of the following:

Accordingly, we do not provide any assurance on such information.

We are required to be independent of the Company and to meet our other 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, and is not intended to be, and should not be, used by anyone other than the Specified Parties, including investors and rating agencies, who are not identified as Specified Parties but who may have access to this report as required by law or regulation.

Raleigh, North Carolina

April 13, 2026

Exhibit A—Specified Attributes and Source Documents

Exhibit B—Specified Attributes Not Subject to Procedures