The legal and regulatory framework applicable to Decentralized Financial Systems (SFD) is made up of national and supranational texts, the main ones being:

At the national level

• Law No. 96-562 of July 22, 1996, regulating mutual or cooperative savings and credit institutions, amended by Ordinance No. 2011-367 of November 3, 2011, regulating decentralized financial systems;
• Decree No. 2014-20 of January 22, 2014, implementing Ordinance No. 2011-367 of November 3, 2011, regulating decentralized financial systems;

At the supranational level, there are the instructions, circulars, and opinions of the Central Bank of West African States (BCEAO) concerning microfinance activities.

The institutional organization of the microfinance sector in Côte d'Ivoire mainly includes:

• The Directorate of Regulation and Supervision of Decentralized Financial Systems (DRSSFD);
• The National Commission for Microfinance;
• The Central Bank of West African States (BCEAO);
• The Professional Association of Decentralized Financial Systems of Côte d'Ivoire (APSFD-CI);
• The Decentralized Financial Systems (SFD).

The SFD consists of mutual or cooperative savings and credit institutions (IMCEC) and public limited companies. They have several service points distributed throughout the territory. The number of these service points is constantly increasing, reflecting the growing expansion of the range of financial services and products in the microfinance sector. There are 461 counted in 2023.