The basic information of the organization such as the name and address, objectives, and share capital is included in which document?

• A. Articles of Association
• B. Memorandum of Association
• C. Certificate of Incorporation
• D. Bye-Laws

Answer: (B)

The document that sets out the fundamental external details of a company—its name, registered office address, objects (purpose), and share capital—is the Memorandum of Association. This charter defines the company’s relationship with the outside world and the scope of its operations, including how liability is structured and how capital is divided among shareholders.

Internal governance rules, such as how the company is managed and operated, are found in the Articles of Association, not in the memorandum. The Certificate of Incorporation is simply the official proof that the company has been legally formed, while Bye-Laws are internal rules used by some organizations but do not themselves establish the essential external facts about the company.