Difference between MOA & AOA

Difference between MOA & AOA МОА AOA Internal regulation of the company, subsidiary to memorandum. Defines the limits & object of the company. • MOA must be registered at the time of incorporation. O The articles may or may not be registered. O Govern internal relationship between the company and members. O Defines the regulation between company and outsiders. Strict restrictions, alteration only with sanction of central govt/ • Can be altered by special resolution. tribunal. • Subordinate to the act & to the Memorandum. Subordinate to the act only. BIZD COMTTO O DO CORPORATE COMPLIANCES