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hello everyone I hope you all are doing well the topic which I am going to share with you today is distinction between the memorandum and the articles of Association so let us move on to the comparison the first comparison between the memorandum and the articles of Association is based on the meaning the memorandum of Association is the charter or the constitution of the company whereas articles of Association contains the rules and regulations for the management of internal affairs of the company the second distinction between these two documents is based on importance the memorandum is a fundamental document and required to be framed by every company whereas the articles of Association is a supplementary document the third distinction is based on scope the memorandum defines the objects and powers of the company whereas the Articles contains the rules and regulations for the management of internal affairs of the company the fourth difference is based on superiority MOA is the Supreme
