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WAEC - Commerce (2017 - No. 6)

A memorandum of association is a document 
defining a company's relationship with the public
inviting the public to buy a company's shares
governing the affairs of the partnership
regulating a company's internal affairs

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A Memorandum of Association (MOA) is a legal document prepared in the formation and registration process of a limited liability company to define its relationship with shareholders. (public)

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