Alteration of MOA and AOA: Complete Guide

The Memorandum of Association (MOA) and Articles of Association (AOA) are critical legal documents that form the foundation of a company's structure and governance. The MOA outlines the scope of activities and objectives a company can pursue, while the AOA governs the internal rules and procedures for its management. Altering these documents is often necessary as businesses grow, adapt to regulatory changes, or pursue new opportunities. Alteration of the MOA involves amendments to clauses such as the name, registered office, object, liability, or capital, requiring resolutions and approvals as per Section 13 of the Companies Act, 2013. Similarly, altering the AOA, governed by Section 14, may involve changes like converting the company type, updating governance practices, modifying share rights, or adopting modern provisions for digital communication. These changes enhance business flexibility, improve governance, and align operations with evolving needs.