**Subscription** is a billing and security boundary in Azure. Subscription is associated **with a single** Entra ID directory. Multiple subscription can trust the same directory, but single subscription can trust only ***one directory***. ### See also 1. [[Microsoft Entra ID]] ### Reference 1. [AZ-104: Manage identities and governance in Azure](https://learn.microsoft.com/en-us/training/paths/az-104-manage-identities-governance/)