The Article of Association is the functional document alongside the Memorandum used for registering a company.Section 33 of the Companies and Allies matters Act provide that one must file Article of Association with the Memorandum in order to register a company in Nigeria. It is a public document which would be submitted to the Registrar who will file both the Memorandum and the Article of Association.
The Article of Association govern the internal affairs of the company stipulating How the company is to be run and How it's various task are to be achieved.