Identify the following italicized word as a gerund, participle, or infinitive.

The accountant desires to be honest rather than rich.

What is the type of verbal:

In the sentence "The accountant desires to be honest rather than rich", the type of verbal is "infinitive". The infinitive form of a verb is preceded by the preposition "to" which in this case is "to be".

A gerund is a verbal acting as a noun and it is form by "verb+ing". A participle is a verbal acting as an adjective and it is formed by past form of verb. So in this case the only answer that applies is "infinitive"