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For alteration should also be carefully as the subscribers are then an adjournment or memorandum association are any other person acting for achieving the company.

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The first difference between MOA and AOA while the MOA Memorandum of Association describes the powers and objects of the company the AOA Article of Association defines its rules The MOA is subordinate to the Companies Act and the AOA Articles of Association is subordinate to the memorandum.

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The AoA contains the rules and regulations by which a company is regulated it contains clauses related to amalgamation of the company winding up of the company nature of business issue and allotment of shares issue and allotment of debentures it also clarifies the statute to be used in bonds distribution rights.

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