XYZ Limited has not filed a set of audited accounts with CRO since 30 September 2012. The company status is "normal" according to the CRO website. The company ceased trading recently. The company has no assets and the only creditor is the Mr A, the director and sole shareholder. He doesn't want to pay an accountant to prepare accounts to cessation and pay CRO late-filing penalties. Can he get away with burying his head in the sand and letting CRO involuntarily strike-off the company? Mr A wishes then wishes to become a sole trader as he is tired of the additional paperwork involved with running a company. Is anything stopping him from taking this approach?