EXHIBIT 34.1



[LOGO]

PWC



Report of Independent Registered Certified
Public Accounting Firm



To Management and 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 the
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, 2017 and for the year 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), and1122(d)(4)(xv),
which the Company has determined are not applicable to the servicing 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 Compliance and Disclosure Interpretation 200.06
of the SEC Division of Corporation Finance’s interpretations of the rules adopted under Regulation AB and the Securities
Act and the Exchange Act ("Interpretation 200.06"). As permitted by Interpretation 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 each vendor. The Company is solely responsible for determining that it meets
the SEC requirements to apply Interpretation 200.06 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 200.06. Appendix A
to management's assertion identifies the individual asset-backed transactions and securities defined by management as constituting
the Platform. The Company’s management is responsible for its assertion and for the Company's compliance with the applicable
servicing criteria. Our responsibility is to express an opinion on management's assertion about the Company’s compliance
with the applicable 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 in accordance with attestation standards
established by the American Institute of Certified Public Accountants. Those standards require that we plan and perform the
examination to obtain reasonable assurance about whether management’s assertion about compliance with the applicable
servicing criteria is fairly stated, in all material respects, 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, and that the
evidence we obtained is sufficient and appropriate to provide, a reasonable basis for our opinion. Our examination does not provide a legal determination on the Company’s
compliance with the servicing criteria.



PricewaerhouseCoopers 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, 2017 for the Platform
is fairly stated, in all material respects.



|/s/ PricewaterhouseCoopers LLP | 
|------------------------------ | 



March 9, 2018











Appendix 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 2013-A
| | -- | ----------------------------------------

| | 2. | World Omni Auto Receivables Trust 2013-B
| | -- | ----------------------------------------

| | 3. | World Omni Auto Receivables Trust 2014-A
| | -- | ----------------------------------------

| | 4. | World Omni Auto Receivables Trust 2014-B
| | -- | ----------------------------------------

| | 5. | World Omni Auto Receivables Trust 2015-A
| | -- | ----------------------------------------

| | 6. | World Omni Auto Receivables Trust 2015-B
| | -- | ----------------------------------------

| | 7. | World Omni Auto Receivables Trust 2016-A
| | -- | ----------------------------------------

| | 8. | World Omni Auto Receivables Trust 2016-B
| | -- | ----------------------------------------

| | 9. | World Omni Auto Receivables Trust 2017-A
| | -- | ----------------------------------------

| | 10. | World Omni Auto Receivables Trust 2017-B
| | --- | ----------------------------------------