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Acc Accountancy

AccountancyNEB 2080

State any two contents includes in memorandum of association. [1]

1

Answer

· Based on the official syllabus and past papers
Updated

The Memorandum of Association (MoA) is a legal document that defines the fundamental aspects of a company. It includes the following two key contents:

Memorandum of Association – Required ContentsDr.Cr.Name of the Company0Registered Office Address0
Two mandatory contents of a MoA

  1. Name of the Company: The MoA specifies the name of the company, which must be unique and approved by the concerned authority (e.g., the Company Registrar in Nepal). The name should comply with legal requirements and reflect the company’s nature of business.

  2. Registered Office Address: The MoA states the location of the company’s registered office, which serves as its official address for legal and administrative purposes. This address must be within Nepal if the company is registered under the Companies Act, 2063 (2006).

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