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This lesson focuses on the incorporation process of a company, specifically the articles of association, which are a key component of a company's constitution. The tutorial covers the essential functions of the articles of association and their significance within the broader company constitution. It also explores how articles of association differ from typical contractual agreements. Incorporation requires a company to establish a constitution, with the articles of association being a critical element. The lesson aims to clarify these concepts and their importance in the formation and governance of a company.