MOA (Memorandum of Association) and AOA (Articles of Association) are legal papers that are required for the formation of a corporation. The Memorandum of Association describes the company's purpose, scope of activity, and members' rights and duties. It acts as the foundation document for the organisation, defining its purpose and operations. The Articles of Association, on the other hand, provide the rules and regulations for the company's internal management and activities, including topics concerning shareholders, directors, meetings, voting rights, and dividend distribution. Both the MOA and the AOA are crucial papers that offer a structure for the company's operation and governance, assuring transparency, accountability, and legal compliance.