Memorandum of Association (MOA)

The Memorandum of Association is the foundational charter of a company. It defines the company's relationship with the external world — its objectives, scope of activities, and the extent of its powers.

Memorandum of Association (MOA) illustration

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About the MOA

The MOA (filed as e-MOA, Form INC-33 via SPICe+) is one of two foundational documents of a company (the other being the AOA). It defines the company's constitution in relation to the outside world. Any activity not covered in the objects clause is considered ultra vires (beyond the company's powers) and legally void.

Key clauses in the MOA

  • Name clause — the registered legal name of the company
  • Registered office clause — the state in which the company is located
  • Objects clause — main business activities and ancillary activities the company can undertake
  • Liability clause — confirms that member liability is limited by shares
  • Capital clause — total authorised share capital and its division into shares

Quick Info

Form: INC-33 (e-MOA)
Filed via: SPICe+ Part B
Type: Mandatory

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