Memorandum of Association (MOA) is  a document which contains all the fundamental information which is required for the incorporation of the company. It usually cover 6 clauses namely – i) Name Clause ii) Situation Clause iii) Object Clause iv) Liability Clause v) Capital Clause. A memorandum is a must registered document during the incorporation of the company.

Article of Association (AOA) is a document that contains all the rules and regulations that govern the management of the company. The AOA contains all the necessary rules and regulations as may be prescribed  by  Companies Act, 2013, which is binding on the company to be followed. AOA may or may not be registered.