why not " be subject + 'to' infinitive "?

[dragontiger]

Hello : )
these days I study TOEIC, especially in Part 5 and 6.

Here is one thing I doubt.

My toeic solution says,
"Accountants are subject to have the company take ... " is wrong.

because, "to" must be 'preposition', not 'infinitive'.
Why not instead of using infinitive?
Are there any reasons?

if you know, please tell me. :)
thank you!

[Hullu]

Should it be 'subject to having'?

[mykwyner]

In this case, the word to is attached, by convention, to subject. When the word subject is used as an adjective, it is almost always followed by the word to.