MOA vs AOA | Difference between Memorandum of Association and Articles of Association | MOA | AOA

Difference Between MOA and AOA l Company Act 2013
🔴 Key Differences Between Memorandum of Association and Articles of Association
The major differences between memorandum of association and articles of association are given as under:
🫵🏻 A Memorandum of Association is a document that contains all the conditions which are required for the registration of the company. Articles of Association is a document that contains the rules and regulations for the administration of the company.
🫵🏻 Memorandum of Association is subsidiary to the Companies Act, whereas Articles of Association is subsidiary to both Memorandum of Association as well as the Act.
🫵🏻 In any contradiction between the Memorandum and Articles regarding any clause, the Memorandum of Association will prevail over the Articles of Association.
🫵🏻 Memorandum of Association contains information about the powers and objects of the company. Conversely, Articles of Association contain information about the rules and regulations of the company.
🫵🏻 Memorandum of Association must contain the six clauses. On the other hand, Articles of Association are framed as per the discretion of the company.
🫵🏻 Memorandum of Association is obligatory to be registered with the ROC at the time of registration of the Company. As opposed to Articles of Association, is not required to be filed with the registrar, although the company may file it voluntarily.
🫵🏻 A Memorandum of association defines the relationship between the company and external parties. On the contrary, articles of association govern the relationship between the company and its members and also between the members themselves.
🫵🏻 When it comes to scope, the acts performed beyond the scope of memorandum are absolutely null and void. In contrast, acts done beyond the scope of articles can be ratified by unanimous voting of all shareholders.
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🔴 In this video-
Teacher's Name - CS Payal Popli
Topic -Memorandum of Association | Articles of Association | Difference between MOA & AOA
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#csfoundation #icsi #companysecretary #companiesact2013 #commercestudents
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