The true statement about fossils is:
A. There are more fossils in warm, wet tropical areas.
This is because these environments are conducive to the preservation of organisms, as the abundant vegetation and stable climate promote a higher rate of biological activity and sediment deposition.
The other statements are false: B. Many fossils do resemble organisms that are presently alive. C. The oldest fossils are found in deeper layers of sediment, not those closest to the surface. D. Generally, simpler organisms are found in deeper layers, while more complex organisms are found closer to the surface, reflecting the progression of evolutionary history.