Lost Lumia 620 and found it--should I create a new Microsoft account?

[WPCentral Question]

Actually I was lost my lumia 620 at my relative home now i found it after 2 weeks and it is like a new phone means it setting has been resetted so i want to know can i open new MS account in it.

 

[Laura Knotek]

Did you report it as lost to your carrier?