First off, the attorney and auditor would know that a 10-12g does not require an attorney. Secondly, the auditor would know that the prior auditor must be paid, in full, before the files are released. In addition, FINRA must approve a 211, and they don't hand those out to revoked issuers.
When a CEO claims to surround himself by professionals and make statements that counter, it is quite evident, the CEO is a Chief Bullchit Officer.