Which statement is true regarding Boolean values?

The statement that Boolean values can be converted to integers is accurate. In Python, Boolean values are a subtype of integers. Specifically, the Boolean value True is equivalent to 1, and False is equivalent to 0 when converted to an integer. This allows for operations that incorporate both Boolean values and numeric calculations since they can seamlessly interact within mathematical expressions.

For instance, if you were to sum Boolean values like True + True, you would get 2, because each True is treated as 1. This property of Boolean values enhances their utility in programming, especially in scenarios where conditional expressions are involved, as they can easily be toggled between true/false states and their numeric counterparts.