As a collective noun, it can take either a singular or plural noun. If, however, it follows the definite article the, you should use a singular verb, as in The number of students taking advanced math classes has fallen over the last ten years.
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It takes a plural verb. example, His mathematics are weak.
Pronoun-verb agreement requires a correct match between a pronoun and a verb based on number (singular or plural).A singular pronoun requires a verb for a singular subject.Example: She is expected at noon. (singular subject pronoun)A plural pronoun requires a verb for a plural subject.Example: They are expected at noon. (plural subject pronoun)
why the subject verb agreement
It's a verb so it can't really be singular or plural, but it has to be the verb of a singular subject.
Singular. Plural is: they are, have and do.