Instruction n°001-02-2018 relating to the preparation of financial statements and the procedures for their publication by DFSs subject to the supervision of BCEAO and the WAMU Banking Commission

Specific accounting framework for WAMU decentralised financial systems (French document)

Compendium of legal and regulatory texts governing WAMU SFDs (French document)

Instruction n°002-01-2017 on the procedures for processing requests for individual exemption from the nationality requirement (French document)

Instruction n°001-01-2017 relating to applications for prior authorisation to change the legal form, corporate name, commercial name or share capital structure of an SFD operating in the WAMU (French document)

Instruction n°010-08-2010 on prudential rules applicable to SFDs in WAMU member states (French document)

Instruction n°017-12-2010 on the organisation of internal control within SFDs (French document)

Instruction n°030-02-2009 setting the conditions for drawing up and keeping the financial statements of WAMU SFDs (French document)

Instruction no. 026-02-2009 on the conditions for implementing the chart of accounts provided for in the specific accounting standards for WAMU SFDs (French document)

Instruction n°025-02-2009 instituting a specific accounting framework for WAMU DFSs (French document)

Instruction n°021-12-2010 determining the category of FDFs authorised to apply the lighter version of the Accounting Standards (French document)

Instruction n°006-06-2010 relating to statutory auditing within the SFDs of WAMU Member States (French document)

Instruction no. 004-06-2010 on the withdrawal of recognition of savings and credit groups operating in WAMU countries (French document)

Notice n°008-04-2020 concerning measures to assist microfinance institutions affected by the COVID-19 pandemic (French document)

Instruction no. 020-12-2010 on the periodic indicators to be sent by SFDs to the Minister of Finance, the BCEAO and the WAMU Banking Commission. (French document)

Instruction n°019-12-2010 relating to the implementation of a security or solidarity fund within the networks of mutualist institutions or savings and credit cooperatives (French document)

Instruction no. 016-12-2010 on the financing of fixed assets and holdings of SFDs (French document)

Instruction on the terms and conditions for the supervision and sanctioning of SFDs by BCEAO and the WAMU Banking Commission (French document)

Instruction no. 018-12-2010 on the obligation for SFDs to produce an annual report (French document)