Guide · Companies · Saudi Arabia and the UAE
Memorandum of association vs articles of association
Under the Saudi Companies Law the memorandum (عقد تأسيس) and the articles (نظام أساس) are different documents. A joint-stock company, a simplified joint-stock company, and a one-person limited liability company each have articles, not a memorandum. This guide draws that line, then points to the memorandum template for a draft. Which constitutional document each form needs in the UAE, Bahrain, Qatar, Kuwait and Oman is under review.
This is general information, not legal advice, and it does not create a lawyer–client relationship. Laws change. Check the sources and have the text reviewed by a lawyer licensed in the relevant jurisdiction before you rely on it. Last reviewed: 22 October 2026.
The two documents
The memorandum is the constitutional document of a company that the law requires to have one, including a limited liability company with more than one owner. The articles are the constitutional document of a joint-stock company, a simplified joint-stock company, and a one-person limited liability company. The two names are not two labels for one paper.
Both documents are in Arabic. A translation may be attached. Arabic is the text. That is Article 7 of the Companies Law, Royal Decree No. M/132 of 1/12/1443H.
A one-person company has articles, not a memorandum
In Saudi Arabia a one-person limited liability company has articles of association (نظام أساس). Calling that document a memorandum does not change the filing. The owner holds the powers of the general assembly, the decisions are in writing, and every reference in the rules of that form to the memorandum means the articles. That is Article 157.
The queries “عقد تأسيس شركة شخص واحد” and “نظام أساس شركة الشخص الواحد” are answered here: the document is the articles. The wider definition of a limited liability company stays on the glossary page.
When you need each one
You need a memorandum for a company the law requires to have one, including a limited liability company owned by more than one person. You need articles for a joint-stock company, a simplified joint-stock company, and a one-person limited liability company.
The draft on this site is a founders’ checklist. The instrument that is filed is the one the registrar’s platform issues. Signing a template does not incorporate the company.
The document, by country
| Country | Confirmed | Not confirmed |
|---|---|---|
| Saudi Arabia | Every company has a memorandum, except the joint-stock company, the simplified joint-stock company and the one-person limited liability company, which each have articles. Both documents are in Arabic (Article 7). In the one-person company the owner holds the powers of the general assembly, decisions are in writing, and a reference to the memorandum means the articles (Article 157). | Nothing in this row was left without the Saudi text. |
| United Arab Emirates | Under review. | Which constitutional document each form needs under Federal Decree-Law No. 32 of 2021. No article number on this page. |
| Bahrain | Under review. | No text and no article number. |
| Qatar | Under review. | No text and no article number. |
| Kuwait | Under review. | No text and no article number. |
| Oman | Under review. | No text and no article number. |