Attached files
file | filename |
---|---|
10-K - 10-K - AmeriCredit Automobile Receivables Trust 2014-2 | d165818d10k.htm |
EX-31.1 - EX-31.1 - AmeriCredit Automobile Receivables Trust 2014-2 | d165818dex311.htm |
EX-33.1 - EX-33.1 - AmeriCredit Automobile Receivables Trust 2014-2 | d165818dex331.htm |
EX-35.1 - EX-35.1 - AmeriCredit Automobile Receivables Trust 2014-2 | d165818dex351.htm |
EX-33.2 - EX-33.2 - AmeriCredit Automobile Receivables Trust 2014-2 | d165818dex332.htm |
EX-34.2 - EX-34.2 - AmeriCredit Automobile Receivables Trust 2014-2 | d165818dex342.htm |
Exhibit 34.1
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
Board of Directors of AmeriCredit Financial Services, Inc.
AmeriCredit Financial Services Inc.
Fort Worth, Texas
We have examined managements assertion, included in the accompanying Managements Report on Assessment of Compliance with SEC Regulation AB Servicing Criteria, that AmeriCredit Financial Services Inc. (the Company) complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange Commissions Regulation AB for publicly issued auto loan asset-backed securities transactions issued from September 20, 2011 to December 31, 2015 for which the Company acted as servicer involving auto loans (the Platform) as of and for the year ended December 31, 2015, excluding criteria 1122(d)(1)(iv), 1122(d)(2)(iii), 1122(d)(2)(vi), 1122 (d)(4)(ix), 1122(d)(4)(x), 1122(d)(4)(xi), 1122(d)(4)(xii), and 1122(d)(4)(xiii) which management has determined are not applicable to the activities performed by the Company with respect to the Platform. Appendix A to managements assertion identifies the individual asset-backed transactions defined by management as constituting the Platform. Management is responsible for the Companys compliance with the servicing criteria. Our responsibility is to express an opinion on managements assertion about the Companys compliance with the servicing criteria based on our examination.
Our examination was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States), and, accordingly, included examining, on a test basis, evidence about the Companys compliance with the applicable servicing criteria, including tests on a sample basis of the servicing activities related to the Platform, determining whether the Company performed those selected activities in compliance with the servicing criteria during the specified period, and performing such other procedures as we considered necessary in the circumstances. Our procedures were limited to selected servicing activities performed by the Company during the period covered by this report and, accordingly, such samples may not have included servicing activities related to each asset-backed transaction included in the Platform. Further, an examination is not designed to detect noncompliance arising from errors that may have occurred prior to the period specified above that may have affected the balances or amounts calculated or reported by the Company during the period covered by this report. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on the Companys compliance with the servicing criteria.
As described in managements assertion, for servicing criteria items 1122(d)(2)(i) and 1122(d)(4)(ii), the Company has engaged vendors to perform certain activities required by these servicing criteria. The Company has determined that these vendors are not considered a servicer as defined in Item 1101(j) of Regulation AB, and the Company has elected to take responsibility for assessing compliance with the servicing criteria applicable to these vendors as permitted by the SECs Compliance and Disclosure Interpretation 200.06, Vendors Engaged by Servicers (C&DI 200.06) (formerly SEC Manual Telephone Interpretation 17.06). As permitted by C&DI 200.06, the Company has asserted that it has policies and procedures in place designed to provide reasonable assurance that the vendors activities comply in all material respects with the servicing criteria applicable to these vendors. The Company is solely responsible for determining that it meets the SEC requirements to apply C&DI 200.06 for the vendors and related criteria as described in its assertion, and we performed no procedures with respect to the Companys determination of its eligibility to apply C&DI 200.06.
In our opinion, managements assertion that the Company complied with the aforementioned applicable servicing criteria as of and for the year ended December 31, 2015 for the Platform is fairly stated, in all material respects.
Fort Worth, Texas
March 25, 2016