Difference Between Memorandum of Association and Articles of Association April 9, 2015 By Surbhi S 5 Comments All the companies have its own Memorandum of Association and Articles of Association; many people got puzzled between these two. ‘Memorandum of Association’ abbreviated as MOA, is the root document of the company, which contains all the basic details about the company. ‘Articles of Association’ shortly known as AOA, is also a major document which contains all the rules and regulations designed by the company. Below you can see the basic differences between the Memorandum of Association and Articles of Association.  Content: Memorandum of Association Vs Articles of Association Comparison Chart Definition Key Differences Conclusion Comparison Chart BASIS FOR COMPARISON MEMORANDUM OF ASSOCIATION ARTICLES OF ASSOCIATION Meaning Memorandum of Association is a document that contains all the fundamental information which are required for the incorporation of the company. Articles of Association is a document containing all the rules and regulations that governs the company. Defined in Section 2 (28) Section 2 (2) Type of Information contained Powers and objects of the company. Rules of the company. Status It is subordinate to the Companies Act. It is subordinate to the memorandum. Retrospective Effect The memorandum of association of the company cannot be amended retrospectively. The articles of association can be amended retrospectively. Major contents A memorandum must contain six clauses. The articles can be drafted as per the choice of the company. Obligatory Yes, for all companies. A public company limited by shares can adopt Table A in place of articles. Compulsory filing at the time of Registration Required Not required at all. Alteration Alteration can be done, after passing Special Resolution (SR) in Annual General Meeting (AGM) and previous approval of Central Government (CG) or Company Law Board (CLB) is required. Alteration can be done in the Articles by passing Special Resolution (SR) at Annual General Meeting (AGM) Relation Defines the relation between company and outsider. Regulates the relationship between company and its members and also between the members inter se. Acts done beyond the scope Absolutely void Can be ratified by shareholde