Witness to the moa and aoa subscription

Rule 13(1) of Cos.(Incorporation) Rules, 2014 is silent about who must witness like CA, CS or Cost Accountant.  Therefore, MOA and AOA signatures can be witnessed by any person.

The said rule is reproduced below for your reference.

13. Signing of memorandum and articles.-

The Memorandum and Articles of Association of the company shall be signed in the following manner, namely:-

(1) The memorandum and articles of association of the company shall be signed by each subscriber to the memorandum, who shall add his name, address, descripttion and occupation, if any, in the presence of at least one witness who shall attest the signature and shall likewise sign and add his name, address, descripttion and occupation, if any and the witness shall state that “I witness to subscriber/subscriber(s), who has/have subscribed and signed in my presence (date and place to be given); further I have verified his or their Identity Details (ID) for their identification and satisfied myself of his/her/their identification particulars as filled in”

Thanks & Regards,

Arjun Rajagopal

Lawyer witness is sufficient or CA/CS/CWA is must ?

It is your discretion. Lawyer or CA/CS/CWA. Anybody.