Moa and aoa
This query is : Resolved
ankur goel
(Querist)
22 March 2015
while doing audit we often ask from our client Moa and aoa. can somebody plz help me what things we need to read from thr and what purpose do it serve for auditors
CMA Ramesh Krishnan
(Expert)
22 March 2015
MOA & AOA is the basic constitution document for any company. you can know in the MOA
1. Purpose & objectives of the company formed
2. What is the share capital limits
3. Who are the directors
In the AOA
1.Director`s powers & responsibility
2. Borrowing power & limit of borriwing
MOA & AOA is the base document for the auditor to do the audit. Auditor is ensure that the company is running with in the specified objective in the MOA and the funds are utilised for the allowable obejects only. and other borrowings and actions by the company as per the MOA & AOA only
1. Purpose & objectives of the company formed
2. What is the share capital limits
3. Who are the directors
In the AOA
1.Director`s powers & responsibility
2. Borrowing power & limit of borriwing
MOA & AOA is the base document for the auditor to do the audit. Auditor is ensure that the company is running with in the specified objective in the MOA and the funds are utilised for the allowable obejects only. and other borrowings and actions by the company as per the MOA & AOA only
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