BE " Verb is used as a principal verb and as an auxiliary verb. In V¹ it has three forms: am, is and are. In V² it has two forms : was and were. This is the only verb that doesn't require any "Do" support for negation or interrogation irrespective of being BE as a helping or main verb. When BE is a main verb, we call it a copular, linking or stative verb and what's after BE in the predicate portion of the sentence is either renaming the subject or describing its attributes— a noun or adjective complement. BE verb is a sin qua non in passive voice to impart to the subject a sense of being acted upon.
BE as a copular presupposes interchange of subject and predicate. It would be better if we write:
- The following are the tips.
Like any other verb, BE verb also agrees with the subject in number, person and mood of which we are less bothered colloquially. We should not use "followings" for in that case we are prone to ignore it's participle adjective nature. But if you use "following" to mean a noun in the sense a body of supporters or admirers ( like fan following-s) you can choose either singular or plural number.