Accounting JAMB

One of the items listed below will not be found in a company’s memorandum and article of association. Which is it?

A. objects and their alteration
B. location of business
C. bank signatories
D. powers of directors

Correct Answer:

Option C – bank signatories

Explanation

The memorandum of association is the document that sets up the company and the articles of association set out how the company is run, governed and owned. The articles of association includes the responsibilities and powers of the directors and the means by which the members exert control over the board of directors.

The MOA of a company contains the object for which the company is formed. It identifies the scope of its operations and determines the boundaries it cannot cross.

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