Glossary
MOA
Memorandum of Association
The MOA is the foundational charter document of a company that defines its core identity, states its primary business objectives, outlines its authorized capital, and establishes the limits of its operations in relation to the outside world.
Where it appears in practice
It is critical during incorporation to ensure the object clause is broad enough to cover future business expansions, as engaging in activities outside the MOA is legally prohibited.
A worked example
A company's MOA explicitly states its objective is "to manufacture garments". If the directors use company funds to start a restaurant business instead, the action is considered ultra vires (beyond powers) [VERIFY] and legally invalid.
Related terms
Let the practice handle it
This term sits inside real compliance work — returns, filings, and deadlines. That work is one of the services the practice runs end to end.
Corporate Compliance