Notes on using the passive

The passive voice may use any tense of the verb to be.

	to be		past participle
It / They	is / are was / were	(present simple) (past simple)	recommended
Change(s)	is being / are being was being / were being	(present continuous) (past continuous)	implemented
It / They	has been / have been had been	(present perfect) (past perfect)	incorporated
It / They	will be	(future)	incorporated

Examples

It is recommended...

Changes are being implemented...

They have been incorporated...

A passive verb may be preceded by a modal.

In this case, for example, there may be a general expectation that accountants should actively facilitate decision-making, hence the student writes, 'accountants are expected to...'

Examples

Changes could be implemented...

Consideration should have been given...