Alteration of the Memorandum of Association (MOA) and Articles of Association (AOA) involves updating a company’s fundamental documents to reflect changes in objectives, business scope, share capital, or internal governance rules. The MOA defines the company’s objectives, powers, and scope of operations, while the AOA governs the internal management and administrative procedures of the company. Alterations may be necessary to align with evolving business strategies, comply with regulatory requirements, or incorporate changes approved by shareholders. The process generally requires a board resolution, followed by a special resolution passed in a general meeting of shareholders. The company must then file the relevant forms with the Registrar of Companies (ROC), typically Form MGT-7, SH-7, or other applicable forms depending on the nature of the change. Public disclosure may be required to inform stakeholders, creditors, and regulators. Proper documentation and timely filing ensure compliance with the Companies Act, maintain legal validity, and prevent potential disputes or penalties. Professional guidance is recommended to ensure accuracy, regulatory compliance, and proper updating of corporate records.