Which of the following statements regarding safe towing is the most accurate?

The most accurate statement regarding safe towing is that a seat should be left available on board for each person being towed. This reflects safety regulations and practices that prioritize the well-being of all participants involved in towing activities. Ensuring that there is a designated seat for each person being towed is crucial for emergencies or unexpected situations. If a person needs to be brought on board quickly, having a space available allows for a safe and efficient response.

Regarding the other statements, while it is common practice to only tow one person at a time in many scenarios for safety reasons, it is not universally required and may vary based on local regulations and equipment capabilities. The recommendation for the tow rope length varies, and 50 feet might not be applicable in all situations; it's often recommended to adjust the length based on the type of towing and the specific vessel involved. Helmets are not universally required for all towed activities, although they can provide additional safety, especially in certain sports like water skiing or wakeboarding, where falls can occur.