MEMORANDUM
|
ARTICLES
|
It is a primary document
|
It is Secondary document
|
It is subordinate to the Act
|
It is subordinate to MOA & the Act
|
It is a must for every Company
|
Can be written or taken from Company Act
|
Strict provisions for alteration
|
Special Resolution is sufficient except where the
amendment brings in to effect a private from public
|
Ultra virus MOA even all the members. Cannot ratify
it.
|
Ultra virus AOA but intra virus the MOA can be
Ratified.
|
Have done M.Com in Accounting and MBA in Finance . Working as a senior position role in a MNC company. Having more than 10 years experience in Accounting, Finance, Management and Taxation. Willing to explore this field more efficiently and want to be more matured in accounts. Always glad to help future or working accountants and want to get the same from senior ones. I believe in "A Candle Loses Nothing By Lighting Another Candle"
Sunday, 27 September 2015
DIFFERENCE BETWEEN MEMORANDUM AND ARTICLES
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