DIFFERENCE BETWEEN MEMORANDUM OF ASSOCIATION AND ARTICLE OF ASSOCIATION


DIFFERENCE BETWEEN MEMORANDUM OF ASSOCIATION AND ARTICLE OF ASSOCIATION:

The following are the key differences between the Memorandum of Association vs. Articles of Association:

1. Objectives: Memorandum of Association defines and delimits the objectives of the company whereas the Articles of association lays down the rules and regulations for the internal management of the company. Articles determine how the objectives of the company are to be achieved.

2. Relationship: Memorandum defines the relationship of the company with the outside world and Articles define the relationship between the company and its members.

3. Alteration: Memorandum of association can be altered only under certain circumstances and in the manner provided for in the Act. In most cases permission of the Regional Director, or the Tribunal is required. The articles can be altered simply by passing a special resolution.

4. Ultra Vires: Acts done by the company beyond the scope of the memorandum are ultra-vires and void. These cannot be ratified even by the unanimous consent of all the shareholders. The acts ultra-vires the articles can be ratified by a special resolution of the shareholders, provided they are not beyond the provisions of the memorandum.

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