The correct answer is: B. Memorandum of Association
The memorandum of association is a document that sets out the basic information about a company, such as its name, registered office, and objects. It is one of the two main documents that must be filed with the Registrar of Companies when a company is incorporated.
The other main document is the articles of association, which sets out the internal rules and regulations of the company.
The prospectus is a document that is used to raise capital for a company. It contains information about the company, its business plan, and its financial projections.
The certificate of incorporation is a document that is issued by the Registrar of Companies when a company is incorporated. It confirms that the company has been registered and that it is a legal entity.
In conclusion, the memorandum of association is the charter of a company. It is the document that sets out the basic information about the company and its objects.