Financial Accounting I

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Articles of incorporation

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Financial Accounting I

Definition

Articles of incorporation are a set of formal documents filed with a government body to legally document the creation of a corporation. They typically include basic information like the corporation's name, purpose, and structure.

5 Must Know Facts For Your Next Test

  1. Articles of incorporation must be filed with the state government where the corporation is being established.
  2. They often include details such as the names and addresses of directors and the type and number of shares issued.
  3. Filing articles of incorporation is one of the first steps in forming a corporation.
  4. Once approved, articles of incorporation give the business its legal status as a corporation.
  5. These documents can be amended if there are significant changes in the company's structure or operations.

Review Questions

  • What essential information is typically included in articles of incorporation?
  • Why is filing articles of incorporation crucial for forming a corporation?
  • Can articles of incorporation be amended after they have been initially filed? If so, why might this occur?
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