Difference between MOA and AOC
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MoA describe Powers and objects of the company .AoA describe rules of the company.
The memorandum of association of the company cannot be amended retrospectively.\tThe articles of association can be amended retrospectively.
Memorandum of Association is a document that contains all the fundamental information which are required for the incorporation of the company.\tArticles of Association is a document containing all the rules and regulations that governs the company