Companies Act Ammendment

UNDERSTANDING MOA AND AOA OF PRIVATE LIMITED COMPANY

Posted on by CA Viswanathan V , FCA,CS,CFE, REGISTERED VALUER (S&FA)

Quick Answer

3 min read|Updated: Mar 20, 2026|Published: Jul 31, 2022
All entrepreneurs/startups when they registered a new company are bombarded with gorgons like MOA & AOA ( Memorandum of Association & Articles of Association)

Lets get into the legalities of the both the terms , for startups we support them and handhold them as to the process of Company Registrations. MEMORANDUM OF ASSOCIATION
Under Standing MOA & AOA

MOA ( Memorandum ) has been defined under per Section 2(56) of the Companies Act,2013 “memorandum” means the memorandum of association of a company as originally framed or as altered from time to time in pursuance of any previous company law or of this Act.

CA V. Viswanathan

FCA | ACS | CFE | IBBI Registered Valuer (IBBI/RV/03/2019/12333)

Chartered Accountant and IBBI Registered Valuer with 15+ years of experience in business valuation, FEMA compliance, GST litigation, and forensic auditing. Has valued 500+ companies across SaaS, manufacturing, healthcare, and fintech sectors. Expert witness before NCLT, ITAT, and High Courts.

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CA V. Viswanathan
FCA, ACS, CFE, Registered Valuer (S&FA) | IBBI/RV/03/2019/12333 | Since 2012
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CA Viswanathan V , FCA,CS,CFE, REGISTERED VALUER (S&FA)

CA Viswanathan: Bridging Finance, Valuation & Education Practicing Chartered Accountant (FCA), Company Secretary (ACS), IBBI Registered Valuer (Securities & Financial Assets), and Certified Fraud Examiner (CFE, ACFE USA). He navigates complex financial landscapes—from virtual auditing and forensic investigations to regulatory compliance and asset valuation. At EduHomeConnect.com, he leverages this multidisciplinary expertise to enhance financial integrity and strategic advisory for education-sector initiatives. Leverage his mastery of accounting, company secretarial practices, and fraud examination to navigate: Company Law & Corporate Governance Direct & Indirect Taxation (Income Tax, GST) Business Valuation & Forensic Audit Achieve your goals through his actionable articles—offering strategic insights for real-world business challenges. Registered Valuer (Securities and Financial Assets)IBBI, Certified Fraud Examiner (USA), Practicing Chartered Accountant (CA) and Qualified Company Secretary (CS), passionate about blogging, and sharing knowledge relating to company law, GST, Income Tax, startup Valuation , Company Valuation

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