Memorandum of Association (MOA) is a document that contains all the fundamental information which is required for the incorporation of the company. It Contains the Powers and objects of the company. It usually covers the 5 clause of the Company (i) Name Clause (ii) Situation Clause (iii) Object Clause (iv) Liability clause (v) Capital Clause.

The article of association of a company shall contain the regulations for management of the company. The articles shall also contain such matters, as may be prescribed. The Article of Association (AOA) contains all the necessary rules and regulation as may be prescribed by Companies Act, 2013 which is binding on company to be followed as and when needed.