Memorandum of association (MOA) is a statement which is prepared and uploaded by the subscriber at the time of company’s registration. You can take help of a professional like a CA or CS for drafting of memorandum of association (MOA). Contents of Memorandum of Association - MOA MOA has to be prepared and to be filed while incorporating a new company in India. Countries like … [Read more...] about What is Memorandum of Association (MOA) – A beginner’s guide