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In this lesson, the focus is on the process of incorporation and the role of the articles of association in company formation. The discussion includes the definition and purpose of the articles of association, as well as a broader examination of a company's constitution. The lesson highlights how articles of association differ from regular contractual agreements. To register a company, it is essential to have a constitution, with the articles of association being a key component. However, not every detail of the company is covered by these articles, indicating their specific function within the overall structure of a company’s governance.