Change the following passive sentence into its active voice form:

The financial reports are alleged to have been manipulated fraudulently by the accountant using forged signatures.

Correct Answer: The accountant is alleged to have manipulated the financial reports fraudulently using forged signatures.

Step-by-Step Explanation:

1. Analyze the Original Sentence:
The given passive sentence is:
"The financial reports are alleged to have been manipulated fraudulently by the accountant using forged signatures."

2. Identify the Components:
- Passive Subject: "The financial reports"
- Reporting Passive Verb: "are alleged"
- Agent (Doer of the primary action): "by the accountant"
- Perfect Infinitive (Passive): "to have been manipulated"
- Adverb and Modifier Phrase: "fraudulently using forged signatures"

3. Convert from Passive to Active Voice:
- Move the agent ("the accountant") to become the subject of the infinitive action.
- The reporting verb phrase remains in its present form ("is alleged") because the main claim/allegation is still active/ongoing in present tense.
- Change the passive perfect infinitive ("to have been manipulated") into the active perfect infinitive ("to have manipulated").
- Make "the financial reports" the object of the verb "manipulated".
- Retain the adverbial phrases ("fraudulently using forged signatures") in their proper position.

4. Formulate the Active Voice Sentence:
Putting it all together, we get:
"The accountant is alleged to have manipulated the financial reports fraudulently using forged signatures."