Exhibit 99.1

 

		KPMG LLP Suite 700 20 Pacifica Irvine, CA 92618-3391

Independent Accountants’ Agreed-Upon Procedures Report

Prestige Financial Services, Inc. (the “Company”)

Triumph Capital Markets, LLC

Academy Securities, Inc.

(together, the “Specified Parties”)

 

Re:	Prestige Auto Receivables Trust 2026-1 – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled “PART 2026-1 Tapes v2.xlsx” provided by the Company on June 5, 2026, containing information on

 

(i)	2,435 retail installment sale contracts and security agreements secured by new and used automobiles, vans, and light duty trucks (the “Prefunding Receivables”) and

 

(ii)	2,995 retail installment sale contracts and security agreements secured by new and used automobiles, vans, and light duty trucks (the “Current Receivables”, together with the Prefunding Receivables, the “Initial Receivables”) as of April 30, 2026 (the “Data File”),

which we were informed are intended to be included as collateral in the offering by Prestige Auto Receivables Trust 2026-1. The Company is responsible for the specified attributes identified by the Company in the Data File.

The Specified Parties have agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the Specified Parties in evaluating the accuracy of the specified attributes in the Data File. This report may not be suitable for any other purpose. No other parties have agreed to or acknowledged the appropriateness of these procedures for the intended purpose or any other purpose.

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. We make no representation regarding the appropriateness of the procedures either for the intended purpose or for any other purpose.

Unless otherwise stated, the following definitions have been adopted in presenting our procedures and findings:

 

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The term “compared” means compared to the information shown and found it to be in agreement, unless otherwise stated. Such compared information was deemed to be in agreement if differences were within the reporting threshold.

 

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The term “recomputed” means recalculated and compared the result to the information shown and found it to be in agreement, unless otherwise stated. Such recomputed information was deemed to be in agreement if differences were within the reporting threshold.

 

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The term “reporting threshold” means that dollar amounts, percentages, and dates were within $1.00, 0.1%, and one (1) month, respectively.

 

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The term “Title Document” means a scanned image of one of the title documents listed in Exhibit A, which the Company informed us are acceptable forms of Title Document.

 

 

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The term “Acceptable Company Names” means the acceptable company names listed in Exhibit A, which the Company informed us are acceptable names for the Company that can appear in the Title Documents as the Lien Holder, Owner, Security Interest Holder, or Secured Party.

 

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The term “Receivable File” means the following documents: Installment Sale Contract, Title Document, Post Funding Correspondence, Modification Agreement, and/or screenshots from the Company’s servicing system (the “Servicing System”). The Receivable File, provided to us by the Company, was represented to be a scanned image of the original Receivable File. We make no representation regarding the validity or accuracy of these documents or the execution of these documents by the borrower.

 

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The term “Instructions” means the instructions provided by the Company pertaining to a procedure, attribute, or methodology, as described in Exhibit C.

 

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The term “Provided Information” means the Acceptable Company Names, Receivable File, and Instructions.

The procedures we were instructed by the Company to perform are as follows:

 

A.

We randomly selected a sample of 10 Prefunding Receivables and 40 Current Receivables from the Data File, (together, the “Selected Receivables”) using a random sampling tool. A listing of the Selected Receivables is attached hereto as Exhibit B. For purposes of this procedure, the Company did not inform us of the basis they used to determine the number of Prefunding Receivables and Current Receivables we were instructed to randomly select from the Data File.

 

B.

For each Selected Receivable, we compared or recomputed the specified attributes in the Data File listed below to or using the corresponding information included in the Receivable File, utilizing the Instructions, as applicable. The Company indicated that the absence of any of the information in the Receivable File or the inability to agree the indicated information from the Data File to the Receivable File for each of the attributes identified, utilizing the Instructions, as applicable, constituted an exception. The Receivable File information is listed in the order of priority.

 

Attribute		Receivable File / Instructions
Account Number		Servicing System
Borrower Last Name		Installment Sale Contract or Servicing System, and Instructions
Original Amount Financed		Installment Sale Contract
Original Interest Rate		Installment Sale Contract, Post Funding Correspondence
Current Interest Rate		Servicing System
Original Term		Installment Sale Contract, Modification Agreement, and Instructions
Payment Amount		Installment Sale Contract, Modification Agreement, Post Funding Correspondence
Obligor State		Installment Sale Contract, Servicing System
Vehicle Make		Installment Sale Contract and Instructions

 

2

 

Attribute		Receivable File / Instructions
Model Year		Installment Sale Contract
New/Used Vehicle		Installment Sale Contract
		For Selected Receivables #13, #16, and #17 we were informed by the Company that the Installment Sale Contracts are Direct Lending Contracst. We were instructed to consider all Direct Lending Contracts to be “Used.”
Vehicle Identification Number (“VIN”)		Installment Sale Contract
We found such information to be in agreement without exception.

 

C.	For each Selected Receivable, we observed the presence of the following in the Receivable File:

 

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Title Document; we were instructed by the Company to observe that one of the Acceptable Company Names appeared on the Title Document as the Lien Holder, Owner, Security Interest Holder, or Secured Party.

We found such information to be present.

We were engaged by the Company to perform this agreed-upon procedures engagement. We conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants, which involves us performing the specific procedures agreed to and acknowledged above and reporting on findings based on performing those procedures. We were not engaged to, and did not, conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the specified attributes in the Data File. 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.

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.

The procedures performed were applied based on the information included in the Data File and Provided Information, without verification or evaluation of such information by us; therefore, we express no opinion or any other form of assurance regarding (i) the reasonableness of the information provided to us by the Company, (ii) the physical existence of the Initial Receivables, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.

The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Initial Receivables to stated underwriting or credit extension guidelines, standards, criteria, or other requirements, (ii) the value of collateral securing any such Receivables being securitized, (iii) the compliance of the originator of the Initial Receivables with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Initial Receivables that would be material to the likelihood that the issuer of the asset-backed securities will pay interest and principal in accordance with applicable terms and conditions. The procedures performed were not intended to satisfy any criteria for due diligence published by the nationally recognized statistical rating organizations (“NRSROs”).

The terms of our engagement are such that we have no responsibility to update this report because of events and circumstances that may subsequently occur.

 

3

 

This report is intended solely for the information and use of the Specified Parties. It is not intended to be and should not be used by any other person or entity, including investors or the NRSROs, who are not identified in the report as the Specified Parties but may have access to this report as required by law or regulation.

/s/ KPMG LLP

Irvine, California

June 26, 2026

 

4

Exhibit A

Title Documents

 

Application for Certificate of Title		Electronic Title Copy
Application for Certificate of Title and Registration		Form MV-1 Motor Vehicle Title Application
Application for Certificate of Title for a Vehicle		KDOR – Title, Lien & Registration Records
Application for Certificate of Title or Registration		Lien Holders Release Forms
Application for Certificate of Title with/without Registration		Lien Receipt
Application for Dealer Assignment		Notice of Lien
Application for Noting of Lien, Duplicate Title, or Multipurpose Use		Notice of Filing
Application for Registration of Motor Vehicle		Notice of Security Interest Filing
Application for Title and License		Notice of Security or Lien Filing
Application for Title and Registration Statement of Vehicle Sale		Notification of Lien
Application for Title and/or Registration		Receipt of Dealer Transaction
Application for Vehicle Transaction(s)		Record Lookup Results
Application for Vehicle Title		Request Report
Application(s) for Certificate of Title to a Motor Vehicle		Termination Statement
Application to Title/Reg. a Vehicle		Title Application
Certificate of Registration		Title & License Plate Application
Certificate of Title		Title and Registration Application
Certificate of Title for a Vehicle		Title and Registration Receipt
Certificate of Title of a Vehicle		Title Guaranty
Copy of Application for Registration		Title Information
Dealer, Rebuilder, or Lessor’s Report of Sale or Lease		Title Lien Statement
Documentation from Department of State		Universal Title Application
Electronic Dealer, Rebuilder, or Lessor’s Report of Sale or Lease		Vehicle Title Application

Acceptable Company Names

 

PFS PRESTIGE FINANCIAL SERVICES		PRESTIGE FINANCIAL SERVICES INC
PRESTIGE AUTO FINANCE CORP		PRESTIGE FINANCIAL SERVICES INC.
Prestige Finance		PRESTIGE FINANCIAL SERVICES, INC
PRESTIGE FINANCIAL		PRESTIGE FINANCIAL SERVICES, INC.
PRESTIGE FINANCIALS		PRESTIGE FINANCIAL SERVICES,INC
PRESTIGE FINANCIAL SERICES INC		PRESTIGE FINANCIAL SERVICS
PRESTIGE FINANCIAL SERV		PRESTIGE FINANCIAL SERVICS INC
PRESTIGE FINANCIAL SERV INC		PRESTIGE FINANCIAL SERVICES, IN
PRESTIGE FINANCIAL SERV.		PRESTIGE FINANCIAL SRVS INC
PRESTIGE FINANCIAL SERVI		PRESTIGE FINANCIAL SVCS
PRESTIGE FINANCIAL SERVICE		PRESTIGE FINANCIAL SVCS INC
PRESTIGE FINANCIAL SERVICE INC		PRESTIGE FINANCIAL SVS INC
PRESTIGE FINANCIAL SERVICES		PRESTIGE FNCL SVCS
PRESITGE FINANCIAL SERVICES IN		PRESTIGE FIN SVCES INC
PRESTIGE FINANCIAL SVC

Exhibit B

The Selected Receivables

 

Selected Receivable #		Receivable Number		Selected Receivable #		Receivable Number
1		20261001		34		20261034
2		20261002		35		20261035
3		20261003		36		20261036
4		20261004		37		20261037
5		20261005		38		20261038
6		20261006		39		20261039
7		20261007		40		20261040
8		20261008		41		20261041
9		20261009		42		20261042
10		20261010		43		20261043
11		20261011		44		20261044
12		20261012		45		20261045
13		20261013		46		20261046
14		20261014		47		20261047
15		20261015		48		20261048
16		20261016		49		20261049
17		20261017		50		20261050
18		20261018
19		20261019
20		20261020
21		20261021
22		20261022
23		20261023
24		20261024
25		20261025
26		20261026
27		20261027
28		20261028
29		20261029
30		20261030
31		20261031
32		20261032
33		20261033

 

(*)	The Company has assigned a unique seven-digit Receivable Number to each Receivable in the Data File. The Receivable Numbers referred to in this Exhibit are not the actual Receivable Numbers.

Exhibit C

Instructions

 

Attribute		Instructions
Borrower Last Name		In the event the Borrower’s Last Name did not agree to the last name stated in the Installment Sale Contract or Servicing System, compare the Borrower’s Last Name to the co-borrower last name stated in the Installment Sale Contract or Servicing System.
Original Term		In the event the Original Term did not agree with the Installment Sale Contract, recompute as the number of months between the first payment due date in the Installment Sale Contract and the final payment due date in the Modification Agreement.
Vehicle Make		In the event the Vehicle Make stated in the Installment Sale Contract was “Hyun,” “Chevrol,” “Mercedes-B,” or “Mitsubis,” consider the Vehicle Make to be “Hyundai,” “Chevrolet,” “Mercedes-Benz,” or “Mitsubishi,” respectively.   Consider variations due to spelling, abbreviation, or truncation of the full Vehicle Make to be acceptable.