Accounting Dictionary
Articles of Incorporation
Articles of Incorporation are formal legal documents filed with the secretary of state in the state in which the company plans to do business. If you incorporate in Delaware you would file your Articles of Incorporation with the Delaware Secretary of State.
The exact requirements for the Articles of Incorporation vary from state to state, but all require companies to include the name of the company, the address, the amount of stock the company plans to sell, and the name of the company agent.
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/articles-of-incorporation/
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