The accurate statement about sharing workbooks in Excel is that it is a legacy feature that is no longer part of the modern Excel interface by default.

Key point about sharing workbooks

  • Shared workbooks (the old “Share Workbook” feature) are considered a legacy collaboration method in Excel and are largely deprecated in favor of newer co-authoring features.
  • Because it is legacy, many recent Excel versions hide or remove it from the standard ribbon, and Microsoft recommends using modern co-authoring instead (saving to OneDrive/SharePoint and collaborating in real time).

Why the other options are not accurate

  • “You cannot track the changes of each user” is inaccurate because the legacy shared workbook feature did support tracking changes per user, which was one of its main purposes.
  • “You can share and unshare from the Review option on the ribbon” was true in some older builds, but it is not generally accurate now because the legacy command is hidden or removed and collaboration is handled differently.
  • “You must add the feature to the Quick Access Toolbar” may be a workaround in certain builds, but it is not the core accurate statement about sharing workbooks; the key fact is that it is a legacy, deprecated feature.

TL;DR: For the typical question “What statement is accurate in regard to sharing workbooks?”, the correct choice is: “It is a legacy feature that is no longer a feature in Excel.”

Information gathered from public forums or data available on the internet and portrayed here.