Exhibit 99.1

KPMG LLP

Suite 1500

550 South Hope Street

Los Angeles, CA 90071-2629

Independent Accountants’ Agreed-Upon Procedures Report

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

Wells Fargo Securities, LLC (“Wells Fargo”)

J.P. Morgan Securities LLC

BMO Capital Markets Corp.

(together, the “Specified Parties”)

Re: Prestige Auto Receivables Trust 2023-2 – Data File Procedures

We have performed the procedures described below on the specified attributes in an electronic data file entitled “230930 PART 2023-2 $234 statistical pool.xlsx” provided by the Company on October 6, 2023, containing information on 10,717 retail installment sale contracts and security agreements secured by new and used automobiles, vans, and light duty trucks (collectively, the “Receivables”) as of September 30, 2023 (the “Data File”), which we were informed are intended to be included as collateral in the offering by Prestige Auto Receivables Trust 2023-2. 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 their intended purpose of assisting 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 specified party of this report and may not meet the needs of all specified parties of this report and, as such, specified parties 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 dates were within $1.00, 0.1%, and one (1) month, respectively.

• 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.

KPMG LLP, a Delaware limited liability partnership and a member firm of

the KPMG global organization of independent member firms affiliated with

KPMG International Limited, a private English company limited by guarantee.

• 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.

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

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

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

A. Wells Fargo, on behalf of the Company, randomly selected a sample of 100 Receivables from the Data File (the “Selected Receivables”). A listing of the Selected Receivables is attached hereto as Exhibit B. For purposes of this procedure, Wells Fargo did not inform us of the basis they used to determine the number of Receivables they randomly selected 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 Specified Parties 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
	Model Year	Installment Sale Contract
	New/Used Vehicle	Installment Sale Contract
	Vehicle Identification Number (“VIN”)	Installment Sale Contract

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

• 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 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, 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 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 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 Receivables with federal, state, and local laws and regulations, or (iv) any other factor or characteristic of the 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.

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

Los Angeles, California

October 18, 2023

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Exhibit A

Title Documents

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

Acceptable Company Names

PRESTIGE AUTO FINANCE CORP	PRESTIGE FINANCIAL SERICES INC
PFS PRESTIGE FINANCIAL SERVICES	PRESTIGE FINANCIAL SERVICES INC
Prestige Finance	PRESTIGE FINANCIAL SERVICES, INC
PRESTIGE FINANCIAL	PRESTIGE FINANCIAL SERVICES INC.
PRESTIGE FINANCIAL S	PRESTIGE FINANCIAL SERVICES, INC.
PRESTIGE FINANCIAL SERV	PRESTIGE FINANCIAL SERVICS
PRESTIGE FINANCIAL SERV INC	PRESTIGE FINANCIAL SERVICS INC
PRESTIGE FINANCIAL SERV.	PRESTIGE FINANCIAL SVCS INC
PRESTIGE FINANCIAL SERVICE	PRESTIGE FINANCIAL SVS INC
PRESTIGE FINANCIAL SERVICE INC	PRESTIGE FINANCIAL SRVS INC
PRESTIGE FINANCIAL SERVICES	PRESTIGE FNCL SVCS

Exhibit B

The Selected Receivables

Selected Receivable #	Receivable Number	Selected Receivable #	Receivable Number	Selected Receivable #	Receivable Number
1	20232001	34	20232034	67	20232067
2	20232002	35	20232035	68	20232068
3	20232003	36	20232036	69	20232069
4	20232004	37	20232037	70	20232070
5	20232005	38	20232038	71	20232071
6	20232006	39	20232039	72	20232072
7	20232007	40	20232040	73	20232073
8	20232008	41	20232041	74	20232074
9	20232009	42	20232042	75	20232075
10	20232010	43	20232043	76	20232076
11	20232011	44	20232044	77	20232077
12	20232012	45	20232045	78	20232078
13	20232013	46	20232046	79	20232079
14	20232014	47	20232047	80	20232080
15	20232015	48	20232048	81	20232081
16	20232016	49	20232049	82	20232082
17	20232017	50	20232050	83	20232083
18	20232018	51	20232051	84	20232084
19	20232019	52	20232052	85	20232085
20	20232020	53	20232053	86	20232086
21	20232021	54	20232054	87	20232087
22	20232022	55	20232055	88	20232088
23	20232023	56	20232056	89	20232089
24	20232024	57	20232057	90	20232090
25	20232025	58	20232058	91	20232091
26	20232026	59	20232059	92	20232092
27	20232027	60	20232060	93	20232093
28	20232028	61	20232061	94	20232094
29	20232029	62	20232062	95	20232095
30	20232030	63	20232063	96	20232096
31	20232031	64	20232064	97	20232097
32	20232032	65	20232065	98	20232098
33	20232033	66	20232066	99	20232099
				100	20232100

(*) 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.