The accurate statement about cell theory is: All living organisms are made of cells.
The other statements provided are not accurate in the context of the established principles of cell theory. Specifically:
- Not all cells reproduce in the same way; different types of cells can have different methods of reproduction (e.g., binary fission in prokaryotes vs. mitosis and meiosis in eukaryotes).
- The cell is the basic unit of life, not matter.
- The structure of a cell can vary between different types of organisms and even between different types of cells within the same organism.