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so on the one hand while the memorandum of association simply deals with the outside world so on the other hand articles of association are considered as the bylaws of the company that is the laws that are going to guide the day-to-day issues faced by the company in short the articles of association regulate matters of internal organization which are basically of interest directly to the members of the company so all matters that relate to how the company is actually going to be run that is how the business of the company is actually going to be carried on are obviously internal matters and they are included in the articles of association and in this lecture were going to look at the rules and regulations that are contained in the articles of association that is the content of the articles of association so one point to note is that the articles are considered as subordinate to the memorandum because remember the memorandum itself is considered as the constitutional document of the c