Motive in fraud cases sometimes seems like an elusive door which is not immediately apparent and needs to be pried open. We will discuss in what types of cases motive must be legally proven. We will examine different types of motive from drugs in the widening opioid epidemic to hidden financial distress, among others, which induce the minds of some to criminal acts. Participants will learn how to explore motive and once cracked open, how to widen the door through probing questions. We will also identify financial records to request and will be given tips on how to scrutinize them through the eyes and experience of a forensic accountant. Reading tax records, profit and loss statements and other financial records can be intimidating for most, particularly with respect to businesses. However, we will provide practical advice on what to look for. We will also consider the proper use of motive indicators and classifications in the fire investigation process as set forth in NFPA-921, as well as to consider the important distinction between motive and intent.