EXHIBIT 34.1



[LOGO]

PWC



Report of Independent Registered Certified
Public Accounting Firm



To the Board of Directors of World Omni Financial Corp.



We have examined management's assertion, included in the
accompanying Report on Assessment of Compliance with Applicable Servicing Criteria, that World Omni Financial Corp. (the
"Company") complied with the servicing criteria set forth in Item 1122(d) of the Securities and Exchange
Commission's Regulation AB for all asset-backed securities transactions of automobile and light duty truck retail installment
sale contracts sponsored by World Omni Financial Corp. since January 1, 2006 (the "Platform"), as of December 31,
2015 and for the year then ended, excluding criteria 1122(d)(1)(iii), 1122(d)(2)(ii), 1122(d)(4)(ix), 1122(d)(4)(x),
1122(d)(4)(xi), 1122(d)(4)(xii), 1122(d)(4)(xiii), and 1122(d)(4)(xv), which the Company has determined are not applicable to
the activities performed by it with respect to the Platform. As described in management's assertion, for servicing criteria
1122(d)(2)(i) and 1122(d)(4)(ii), the Company has engaged various vendors to perform the activities required by these
servicing criteria. The Company has determined that these vendors are not considered "servicers" 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 each vendor as permitted by Interpretation 17.06 of the SEC Division of Corporation Finance Manual of
Publicly Available Telephone Interpretations ("Interpretation 17.06"). As permitted by Interpretation 17.06, 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 each vendor. The Company is solely
responsible for determining that it meets the SEC requirements to apply Interpretation 17.06 for the vendors and related
criteria as described in its assertion, and we performed no procedures with respect to the Company's determination of its
eligibility to use Interpretation 17.06. Appendix A identifies the individual asset-backed transactions and
securities defined by management as constituting the Platform. Management is responsible for the Company's compliance with
the servicing criteria. Our responsibility is to express an opinion on management's assertion based on our examination.



Our examination was conducted in accordance with attestation
standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included examining, on a test
basis, evidence about the Company's compliance with the applicable servicing criteria and performing such other procedures as
we considered necessary in the circumstances. Our examination included testing of selected asset-backed transactions and
securities that comprise the Platform, testing of selected servicing activities related to the Platform, and determining
whether the Company processed those selected transactions and performed those selected activities in compliance with the
applicable servicing criteria. Our procedures were limited to the selected transactions and servicing activities performed by
the Company during the period covered by this report. Our procedures were not designed to detect noncompliance arising from
errors that may have occurred prior to or subsequent to our tests 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 Company's compliance with the servicing
criteria.



PricewaterhouseCoopers LLP, 401 East Las
Olas Boulevard, Suite 1800, Fort Lauderdale, FL 33301

T: (954)764-7111, F: (954)525-4453,www.pwc.com/us













[LOGO]

PWC



In our opinion, management's 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.



|/s/  PricewaterhouseCoopers LLP
|-------------------------------
|                               
|March 11, 2016                 

















EXHIBIT 34.1



[LOGO]

PWC



Exhibit A



The asset-backed securities transactions of automobile and light
duty truck retail installment sale contracts sponsored by World Omni Financial Corp. since January 1, 2006 included in the Platform
include:



| | 1. | World Omni Auto Receivables Trust 2011-B
| | -- | ----------------------------------------

| | 2. | World Omni Auto Receivables Trust 2012-A
| | -- | ----------------------------------------

| | 3. | World Omni Auto Receivables Trust 2012-B
| | -- | ----------------------------------------

| | 4. | World Omni Auto Receivables Trust 2013-A
| | -- | ----------------------------------------

| | 5. | World Omni Auto Receivables Trust 2013-B
| | -- | ----------------------------------------

| | 6. | World Omni Auto Receivables Trust 2014-A
| | -- | ----------------------------------------

| | 7. | World Omni Auto Receivables Trust 2014-B
| | -- | ----------------------------------------

| | 8. | World Omni Auto Receivables Trust 2015-A
| | -- | ----------------------------------------

| | 9. | World Omni Auto Receivables Trust 2015-B
| | -- | ----------------------------------------