Change the following from active to passive: They should be auditing the subsidiary accounts this quarter.
The goal is to change the active voice sentence "They should be auditing the subsidiary accounts this quarter" into the passive voice.
The active sentence structure is:
To convert this specific type of active sentence (Modal + be + verb-ing) to passive voice, follow this structure:
The resulting passive structure is: Object + should + be being + audited + by them + this quarter.
Applying this structure to the sentence:
The subsidiary accounts (Object) + should (Modal) + be being (Auxiliaries) + audited (Past Participle) + by them (Agent) + this quarter (Time Phrase).
This gives us: "The subsidiary accounts should be being audited by them this quarter."
Therefore, the correct passive voice transformation is Option 3.
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