MOA stands for Memorandum of Association and it reveals the name, aims, objectives, registered office address, clause regarding limited liability, minimum paid up capital and share capital of a Company. AOA stands for Articles of Association and it contains the regulations for management of the company.
Thus, the memorandum lays down the scope and powers of the company, and the articles govern the ways in which the objects of the company are to be carried out and can be framed and altered by the members.