Problem: The textbook states that the qualifications to become a forensic accountant work together like a three-layered wedding cake. Reflect on how the podcasts and this week's required readings relate to each layer in the form of earned educational degrees, experience and credentials, auditing and risk assessment focuses, and the basic understanding of legal environments. What financial needs might be different today, compared to thirty years ago, for someone who has committed financial fraud? Reference a case within the last five years where the motivation was ultimately traced back to the perpetrator's perceived need. How might a change in investigative tools used to detect fraud contribute to the development of the forensics accounting field? What new career opportunities within the forensic accounting field might have developed in response to the stated changes?