Ecuador is a territory of permanent creation of companies with the purpose of generating diverse activities, be they commercial, industrial, services, transport, etc. The incorporation of companies facilitates the legal business between the parties involved through their legal representatives. It also incorporates the figure of the liability of the partners or shareholders before third parties up to the amount of their contributions. It establishes the importance of the articles of association for the legal and corporate life of a company, adapting them to the principles established in the Companies Act. Hence the importance of the intervention of the lawyer in the structuring of the articles of association of a commercial company.