What is the main difference between MOA and AOA?

MOA defines the company’s objectives and scope of operations, while AOA outlines the internal rules and management procedures.

Is MOA mandatory for company registration?

Yes, MOA is a mandatory document for company incorporation in India.

Can AOA be changed easily?

Yes, AOA can be altered by passing a special resolution by the shareholders.

Comparison chart showing the difference between MOA (Memorandum of Association) and AOA (Articles of Association) for company registration.

MOA and AOA

Sat, Jul 05 2025

Shubham Bansal

Difference Between MOA and AOA

Introduction

When incorporating a company in India, two essential documents come into play—MOA (Memorandum of Association) and AOA (Articles of Association). While both are crucial, they serve different purposes. This blog explains their meaning and key differences in a simple and clear manner.

What is MOA?

The Memorandum of Association (MOA) defines the company’s objectives, powers, and scope of operation. It is a public document that outlines the company’s relationship with the outside world.

What is AOA?

The Articles of Association (AOA) is an internal document that outlines the rules and procedures for managing the company. It governs the relationship among the members, directors, and the company.

Key Differences Between MOA and AOA

Basis	MOA	AOA
Purpose	Defines company objectives & powers	Regulates internal operations & management
Nature	Mandatory document for incorporation	Optional but important for internal governance
Focus	External affairs	Internal affairs
Alteration	Difficult; requires special procedures	Easier to alter via special resolution
Scope	Wider – binds the company to its objectives	Narrower – guides day-to-day functioning