The Memorandum of Association (MOA) is an important document of a company in certain Jurisdictions. While incorporating a Section-8 company, the memorandum is mandatory to be filed with the Registrars of Companies (ROC) and the Ministry of Corporate Affairs (MCA). It shows the company’s initial capital and the ‘object clause’ which lets the shareholders, creditors, and those dealing with the company know about what is the limit of range of operation.