Exhibit 99.1

Independent Accountants’ Agreed-Upon Procedures Report
Bridgecrest Acceptance Corporation (the “Company”)
BMO Capital Markets Corp.
Citigroup Global Markets Inc.
Wells Fargo Securities, LLC
(together, the “Specified Parties”)
Re: Bridgecrest Lending Auto Securitization Trust 2026-3 – Data File Procedures
We have performed the procedures described below on the specified attributes in an electronic data file entitled “1. Statistical - BLAST 2026-3 $800.18M - 05-31-2026 - vF.xlsx” provided by the Company on June 2, 2026, containing information on 36,372 automobile retail installment sale contracts (“Auto Loans”) as of May 31, 2026 (the “Data File”), which we were informed are intended to be included as collateral in the offering by Bridgecrest Lending Auto Securitization Trust 2026-3. 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:
| · | 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. |
| · | 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. |
| · | The term “reporting threshold” means that dollar amounts, percentages, and numbers of months were within $1.00, 0.01%, and 0.01 months, respectively. |
| · | The term “Instructions” means the instructions provided by the Company pertaining to a procedure, attribute, or methodology, as described in the table in the procedures section below. |
| · | 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. |


| · | 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. |
| · | The term “Insurance Document” means a scanned image of one of the insurance documents listed in Exhibit A, which the Company informed us are acceptable forms of insurance document. |
| · | The term “Vision” means the Company’s loan servicing module within the Company’s Integrated Operation System. |
| · | The term “Global Search System” means the Company’s internal document management/storage system. |
| · | The term “Loan File” means the following documents: Installment Sale Contract, Title Document, Credit Application, Customer Information Form, Credit Bureau Report, SCRA Modification Form, Interest Rate Buy Down Confirmation, Insurance Document, and screens from Vision. We make no representation regarding the validity or accuracy of these documents or the execution of these documents by the borrower. |
| · | The term “Provided Information” means the Instructions, Acceptable Company Names, and Loan File. |
The procedures we were instructed by the Company to perform, and the associated findings are as follows:
| A. | We randomly selected a sample of 150 Auto Loans from the Data File (the “Selected Auto Loans”) using a random sampling tool. A listing of the Selected Auto Loans 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 Auto Loans we were instructed to randomly select from the Data File. |
| B. | For each Selected Auto Loan, we compared or recomputed the specified attributes listed below to or using the corresponding information included in the Loan File, utilizing the Instructions, as applicable. The Company indicated that the absence of any of the information in the Loan File or the inability to agree the indicated information from the Data File to the Loan File for each of the attributes identified, utilizing the Instructions as applicable, constituted an exception. The Loan File information is listed in the order of priority until agreed. |
| Attribute | Loan File / Instructions |
| Borrower Name | Installment Sale Contract, “Account Info” screen, “Customer Information” screen, “Buyer Information” screen from Vision, Customer Information Form, Credit Bureau Report |
| Original Amount Financed | Installment Sale Contract |
| Original Term | Recompute using the First Payment Date and Original Maturity Date appearing in the Installment Sale Contract |
| Scheduled Monthly Payment |
For Selected Auto Loans with monthly payment frequency, compare to the information shown in the Installment Sale Contract, the “Reg. Payment” field in the “Account Summary” screen from Vision, Interest Rate Buy Down Confirmation
For Selected Auto Loans with a payment frequency other than monthly as shown in the Installment Sale Contract, recompute using (i) the payment amount stated in the “Payment Schedule” section of the Installment Sale Contract, or the “Account Summary” screen from Vision or the SCRA Modification Form and (ii) the payment frequency stated in the Installment Sale Contract or in the “Account Summary” screen from Vision |
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| Attribute | Loan File / Instructions |
| Annual Percentage Rate (“APR”) | Installment Sale Contract, “Account Summary” screen from Vision, SCRA Modification Form, Interest Rate Buy Down Confirmation |
| New vs. Used | Installment Sale Contract |
| Origination Date | Installment Sale Contract |
| First Payment Date | Installment Sale Contract |
| Original Maturity Date | Installment Sale Contract, "Loan Modification” screen, “Account Information” screen from Vision |
| Borrower’s State | Installment Sale Contract, “Customer Information” screen from Vision |
We found such information to be in agreement without exception.
| C. | For each Selected Auto Loan, we observed the presence of the following in the Loan File: |
| · | Signed Credit Application. We make no representation regarding the authenticity of the signature(s). |
| · | 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. |
| · | Proof of Insurance Policy. The Company informed us that an Insurance Document listing an insurance company name was acceptable proof of insurance. |
| · | Truth-in-Lending Disclosure Statement (within the Installment Sale Contract). |
We found such information to be present except as listed in Exhibit C.
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 Auto Loans, (iii) the reliability or accuracy of the Provided Information which was used in our procedures, or (iv) matters of legal interpretation.
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The procedures performed were not intended to address, nor did they address: (i) the conformity of the origination of the Auto Loans to stated underwriting or credit extension guidelines, standards, criteria or other requirements, (ii) the value of collateral securing any such Auto Loans being securitized, (iii) the compliance of the originator of the Auto Loans with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the Auto Loans that would be material to the likelihood that the issuer of the asset-backed security 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.
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
July 8, 2026
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Exhibit A
Title Documents
| Application for Certificate of Title | Certificate of Title for a Vehicle |
| Application for Certificate of Title and Registration | Certificate of Title of a Vehicle |
| Application for Certificate of Title for a Vehicle | Certificate of Title/Temporary Registration and Tag Application |
| Application for Certificate of Title or Registration | Department of State Application for Title and Registration Statement of Vehicle Sale |
| Application for Certificate of Title with/without Registration | Form MV-1 Motor Vehicle Title Application |
| Application for Certificate of Motor Vehicle Title | Lien and Title Information Report |
| Applications for Certificate of Title to a Motor Vehicle | Lien Entry Form |
| Application for Certificate of Title to Record or Transfer a Lien | Lien Receipt |
| Application for Dealer Assignment | MV-1 |
| Application for Noting of Lien, Duplicate title, or Multipurpose Use | Motor Vehicle Title/Tag Application |
| Application for Registration | Notice of Security Interest Filing |
| Application for Title | Registration Acknowledgement |
| Application for Title and License | Registration Documents |
| Application for Title and/or Registration | Title & License Plate Application |
| Application for Title and Registration Statement of Vehicle Sale | Title and Registration Application |
| Application for Title or Registration | Title and/or Registration Application |
| Application for Vehicle Title | Title Application |
| Application To Title / Reg. A Vehicle | Title & Plates |
| Application for Vehicle Title and Registration | Universal Title Application |
| Application for Title and Registration | Vehicle Application |
| Application for Vehicle Transaction | Vehicle Application for Title and Registration |
| Application For Vehicle Transaction(s) | Vehicle Sales and Use Tax Return/Application for Registration |
| Application(s) for Certificate of Title to a Motor Vehicle | Vehicle Services Division Multi-Purpose Application |
| Certificate of Title | Vehicle/Vessel Transfer and Reassignment Form |
| Certificate of Title and Registration | VSD-190 |
| Vehicle Registration Record Report |
Exhibit A (continued)
Acceptable Company Names
| Bridgecrest Accep Corp | DriveTime Car Sales Company, LLC |
| Bridgecrest Acceptan | DriveTime Car Sales LLC |
| Bridgecrest Acceptance | DT Acceptance Corp |
| Bridgecrest Acceptance Corp | DT Acceptance Corporation |
| Bridgecrest Acceptance Corporation | GoFi |
| Bridgecrest Accpt Corp | Go Fi LLC |
| Bridgecrest Accptacne Corp | GoFi, LLC |
| Bridgecrst Acceptance Corp | GoFi LLC |
| Brudgecrest Acceptance Corp | GoFi, LLC. |
| Bridgecrest Acceptgance Corp | GO-FI LLC |
| DriveTime | GOFI, INC |
| DriveTime Acceptance Corporation | GFC Lending |
| DriveTime Car Sales | GFC, Lending |
| DriveTime Car | GFC Lending LLC. |
| DriveTime Car Sales Company LLC |
Exhibit A (continued)
Acceptable Forms of Insurance Documents
| Agreement to Furnish Insurance Policy | Insurance Application |
| Agreement to Provide Physical Damage Insurance | Insurance Binder Form |
| Application for Insurance | Insurance Card |
| Auto Insurance Binder | Insurance Coverage Acknowledgement |
| Auto Insurance Card | Insurance Endorsement |
| Auto Insurance Confirmation | Insurance ID card |
| Auto Insurance Coverage Summary | Insurance Identification Card |
| Auto Insurance Identification Card | Insurance Policy Information Card |
| Auto Insurance Policy Amended Declarations | Insurance Summary |
| Auto Insurance Policy Declarations | Insurance Vehicle Identification Card |
| Auto Liability Identification Card | Liability Insurance Card |
| Auto Liability Insurance ID Card | Liability Insurance Certificate |
| Auto Liability Insurance Identification | Letter of Coverage |
| Auto Policy | Letter of Experience |
| Auto Policy Binder | Motor Vehicle Identification Card |
| Auto Policy Declarations Page | Notice of Requirement and Agreement to Provide Insurance |
| Automobile Application | Outline of Vehicle Coverages |
| Automobile Financial Responsibility Identification Card | Personal Auto Declaration |
| Automobile Insurance Binder | Personal Automobile Application |
| Automobile Insurance Card | Personal Auto Insurance Application |
| Automobile Insurance Identification Card | Personal Auto Policy |
| Automotive Insurance Identification Card | Personal Auto Policy Declarations |
| Binder for State Farm Automobile Insurance | Personal Car Policy Declarations |
| Binder of Insurance | Policy Change Family Car Policy |
| Certificate of Insurance | Proof of Insurance |
| Claims Directory and ID Card | Proof of Insurance Card |
| Confirmation of Accidental Physical Damage Insurance | Private Passenger Declarations |
| Confirmation of Insurance | Renewal Declarations Page |
| Declaration(s) Page | Screenshot from the Company’s Insurance Verification System |
| Endorsement Declarations | Security Verification Form |
| Evidence of Financial Responsibility | Temporary Auto Identification Card |
| Evidence of Insurance | Temporary Auto Liability Identification Card |
| Evidence of Liability Insurance | Temporary Evidence of Insurance |
| Evidence of Motor Vehicle Liability Insurance | Temporary Insurance Identification Card |
| Financial Responsibility Card | Temporary Proof of Auto Insurance Card |
| Financial Responsibility ID Card | Temporary Proof of Insurance Card(s) |
| Financial Responsibility Identification Card | Vehicle Lookup |
| Form Liability Insurance Card | Verification of Coverage |
| Insurance Affidavit | Verification of Insurance |
| Evidence of Insurance Card | Verification of Insurance Form |
| Amended Policy Declarations | County Office Auto Change Request |
Exhibit B
The Selected Auto Loans
| Selected Auto Loan Number |
Auto Loan Number |
Selected Auto Loan Number |
Auto Loan Number |
Selected Auto Loan Number |
Auto Loan Number |
| 1 | 2026-03-001 | 51 | 2026-03-051 | 101 | 2026-03-101 |
| 2 | 2026-03-002 | 52 | 2026-03-052 | 102 | 2026-03-102 |
| 3 | 2026-03-003 | 53 | 2026-03-053 | 103 | 2026-03-103 |
| 4 | 2026-03-004 | 54 | 2026-03-054 | 104 | 2026-03-104 |
| 5 | 2026-03-005 | 55 | 2026-03-055 | 105 | 2026-03-105 |
| 6 | 2026-03-006 | 56 | 2026-03-056 | 106 | 2026-03-106 |
| 7 | 2026-03-007 | 57 | 2026-03-057 | 107 | 2026-03-107 |
| 8 | 2026-03-008 | 58 | 2026-03-058 | 108 | 2026-03-108 |
| 9 | 2026-03-009 | 59 | 2026-03-059 | 109 | 2026-03-109 |
| 10 | 2026-03-010 | 60 | 2026-03-060 | 110 | 2026-03-110 |
| 11 | 2026-03-011 | 61 | 2026-03-061 | 111 | 2026-03-111 |
| 12 | 2026-03-012 | 62 | 2026-03-062 | 112 | 2026-03-112 |
| 13 | 2026-03-013 | 63 | 2026-03-063 | 113 | 2026-03-113 |
| 14 | 2026-03-014 | 64 | 2026-03-064 | 114 | 2026-03-114 |
| 15 | 2026-03-015 | 65 | 2026-03-065 | 115 | 2026-03-115 |
| 16 | 2026-03-016 | 66 | 2026-03-066 | 116 | 2026-03-116 |
| 17 | 2026-03-017 | 67 | 2026-03-067 | 117 | 2026-03-117 |
| 18 | 2026-03-018 | 68 | 2026-03-068 | 118 | 2026-03-118 |
| 19 | 2026-03-019 | 69 | 2026-03-069 | 119 | 2026-03-119 |
| 20 | 2026-03-020 | 70 | 2026-03-070 | 120 | 2026-03-120 |
| 21 | 2026-03-021 | 71 | 2026-03-071 | 121 | 2026-03-121 |
| 22 | 2026-03-022 | 72 | 2026-03-072 | 122 | 2026-03-122 |
| 23 | 2026-03-023 | 73 | 2026-03-073 | 123 | 2026-03-123 |
| 24 | 2026-03-024 | 74 | 2026-03-074 | 124 | 2026-03-124 |
| 25 | 2026-03-025 | 75 | 2026-03-075 | 125 | 2026-03-125 |
| 26 | 2026-03-026 | 76 | 2026-03-076 | 126 | 2026-03-126 |
| 27 | 2026-03-027 | 77 | 2026-03-077 | 127 | 2026-03-127 |
| 28 | 2026-03-028 | 78 | 2026-03-078 | 128 | 2026-03-128 |
| 29 | 2026-03-029 | 79 | 2026-03-079 | 129 | 2026-03-129 |
| 30 | 2026-03-030 | 80 | 2026-03-080 | 130 | 2026-03-130 |
| 31 | 2026-03-031 | 81 | 2026-03-081 | 131 | 2026-03-131 |
| 32 | 2026-03-032 | 82 | 2026-03-082 | 132 | 2026-03-132 |
| 33 | 2026-03-033 | 83 | 2026-03-083 | 133 | 2026-03-133 |
| 34 | 2026-03-034 | 84 | 2026-03-084 | 134 | 2026-03-134 |
| 35 | 2026-03-035 | 85 | 2026-03-085 | 135 | 2026-03-135 |
| 36 | 2026-03-036 | 86 | 2026-03-086 | 136 | 2026-03-136 |
| 37 | 2026-03-037 | 87 | 2026-03-087 | 137 | 2026-03-137 |
| 38 | 2026-03-038 | 88 | 2026-03-088 | 138 | 2026-03-138 |
| 39 | 2026-03-039 | 89 | 2026-03-089 | 139 | 2026-03-139 |
| 40 | 2026-03-040 | 90 | 2026-03-090 | 140 | 2026-03-140 |
| 41 | 2026-03-041 | 91 | 2026-03-091 | 141 | 2026-03-141 |
| 42 | 2026-03-042 | 92 | 2026-03-092 | 142 | 2026-03-142 |
| 43 | 2026-03-043 | 93 | 2026-03-093 | 143 | 2026-03-143 |
| 44 | 2026-03-044 | 94 | 2026-03-094 | 144 | 2026-03-144 |
| 45 | 2026-03-045 | 95 | 2026-03-095 | 145 | 2026-03-145 |
| 46 | 2026-03-046 | 96 | 2026-03-096 | 146 | 2026-03-146 |
| 47 | 2026-03-047 | 97 | 2026-03-097 | 147 | 2026-03-147 |
| 48 | 2026-03-048 | 98 | 2026-03-098 | 148 | 2026-03-148 |
| 49 | 2026-03-049 | 99 | 2026-03-099 | 149 | 2026-03-149 |
| 50 | 2026-03-050 | 100 | 2026-03-100 | 150 | 2026-03-150 |
| Note: | The Company has assigned a unique Auto Loan Number to each Auto Loan in the Data File. The Auto Loan Numbers referred to in this Exhibit are not the actual Auto Loan Numbers. |
Exhibit C
Exception List
| Selected Auto Loan Number |
Auto Loan Number |
Attribute | Per Data File | Per Loan File |
| 145 | 2026-03-145 | Presence of Signed Credit Application | N/A | Missing |