There are three basic documents, which are prepared and filed with the Registrar during the formation of a company.
These are:
(1) Memorandum of Association (MOA)
(2) Articles of Association (AOA)
(3) Prospectus
Out of these three documents, MOA and AOA are filed with the Registrar of Companies before the registration along with other supporting documents while asking for certificate of incorporation. The prospectus is issued to the public at the time of subscription to capital. Of course, a copy of the prospectus is submitted to the Registrar also.