‘Is’ is mainly used in present tense form when we talk about doing some action. It is a form of the verb ‘To be’. It is also used when we are talking about someone else in third person, addressing them as ‘He’ or ‘She’. For example ‘He is walking.’ or ‘She is cooking’.

‘Am’ is used when a person talks about him/herself. For example ‘I am learning English.’

‘Are’ is used when we are talking about plural forms. For example “My friends are planning a picnic for this Saturday”. Friends being plural

But ‘Are’ is also used when we are addressing a person directly using ‘You’. For Example "You are a great cook."  You being the cook

Some conversation examples:

Hi, I am Danny.

Hello Danny. I am Michael.

Are you here to attend the interview for the personal assistant position?

No, I am here to attend the interview for the sales executive position.

Great, so we are not competing for the job.

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