* Zygote: A zygote is the first cell formed by the fusion of a sperm and an egg. It contains all the genetic information needed to create a complete organism.

* Development: The zygote undergoes a series of complex divisions and differentiations to create the different cells, tissues, and organs of an organism.

* Specialization: During development, cells become specialized to perform specific functions. For example, nerve cells, muscle cells, and blood cells all have distinct structures and roles.

Therefore, the statement is accurate.