When introducing a list, bullet points, or supporting details in business emails and formal reports, choosing between “the following is” and “the following are” can be surprisingly confusing.
Should the verb adapt to the singular noun phrase “the following,” or should it match the item (or items) coming after it?
The rule is straightforward once you know what to look for: both forms are correct, but their usage depends on whether the noun or items that follow are singular or plural.
This guide breaks down the underlying grammar rules, common usage scenarios, and quick checks to ensure your list introductions are always grammatically sound.
Note: This guide expands upon the grammar rules discussed in theEnglish Forward ‘The Following Is or Are’ Thread.
1. The Core Grammar Rule
In the phrase “the following,” the word following functions as a noun equivalent or noun phrase. Because it represents the thing or things being listed immediately afterward, the verb (is vs. are) must agree with the number of items in that list.
Use “The Following Is” for Singular Nouns or Single Items
When what follows is a single item, a singular noun, a single document, or a singular noun clause, use is.
- Formula:
The following is + [Singular Noun / Single Item] - Example: The following is the original invoice for your purchase.
- Example: The following is an excerpt from the company handbook.
Use “The Following Are” for Plural Nouns or Multiple Items
When what follows is a list of multiple items, a plural noun, or a series of bullet points, use are.
- Formula:
The following are + [Plural Noun / Multiple Items] - Example: The following are the key objectives for Quarter 3.
- Example: The following are the names of the candidates who passed the interview.
2. Common Scenarios Explained
Scenario A: Introducing Bulleted or Numbered Lists
When setting up a list of multiple bullet points, use “the following are” because the list represents a plural group of items.
Example:
The following are the documents required for your loan application:
- Copy of Identification Card
- Proof of Employment
- Bank Statements for the last 3 months
Exception: If you are introducing a single block of text or a single comprehensive policy formatted as a block, use “the following is.”
Example:
The following is our revised policy on remote working:
[Insert block text of policy]
Scenario B: When Followed by a Noun Phrase
Always look at the immediate noun that follows the verb:
- The following is the agenda for tomorrow’s meeting. (“Agenda” is a singular noun)
- The following are the agenda items for tomorrow’s meeting. (“Items” is a plural noun)
- The following is a summary of our findings. (“Summary” is a singular noun)
- The following are the key findings from our report. (“Findings” is a plural noun)
3. Quick Reference & Cheatsheet
| Phrasings | Correct Choice | Reason |
| …the main reason for the delay. | The following is… | “Reason” is singular. |
| …the top three priorities. | The following are… | “Priorities” is plural. |
| …a complete list of terms. | The following is… | “List” is a singular collective noun. |
| …the terms and conditions. | The following are… | “Terms and conditions” is plural. |
4. Alternative Ways to Introduce a List
If you want to vary your sentence structures in long reports or email correspondence, consider these professional alternatives:
- “As follows”(Note: “As follows” is fixed and never changes to “as follow”):
- The instructions are as follows:…
- “Below is / Below are”:
- Below is the report summary.
- Below are the project updates.
Related Cluster Guides & Next Steps
Building precise subject-verb agreement ensures your business writing remains authoritative and polished. Explore our related grammar guides:
- Troublesome Spellings: Learn why “mean’t” is never correct in Meant or Mean’t? The Correct Spelling Explained .
- Sentence Connectors: Master how to use “which means” without creating fragments in How to Use ‘Which Means’ Correctly .
- Punctuation Rules: Find out when to hyphenate age expressions in ‘Years Old’ or ‘Years-Old’? Punctuation Rules .
- Master Guide: Return to our main hub on Everyday English Grammar Rules & Common Pitfalls .
Have a List Introduction Query?
Not sure whether your list title requires a singular or plural verb? Share your sentence on the original English Forward ‘The Following Is or Are’ Threadto get feedback from native English tutors.
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