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welcome to academic game tutorials in this video we will look into the differences between memorandum of association and articles of association the memorandum of association and articles of association are the two charter documents for the setting up of the company and its operations the memorandum of association which is abbreviated as moa is the root document of the company which contains all the basic details about the company on the other hand articles of association shortly known as aoa is a document containing all the rules and regulations designed by the company so lets look into the basic differences between memorandum of association and articles of association in a tabular form difference number one memorandum of association is a document that contains all the fundamental information which are required for the incorporation of the company whereas articles of association is a document containing all the rules and regulations that governs the company number two memorandum of a