Under Section 8(2) of the Local Audit and Accountability Act 2014, the council must publish a notice relating to the appointment of its local auditor.

For audits of Council accounts from 1 April 2018, Public Sector Audit Appointments Limited (PSAA) is responsible for appointing an auditor to principal local government and police bodies that have chosen to opt into its national auditor appointment arrangements.  West Devon Borough Council opted into this arrangement.

On 19th December 2017, the PSAA board approved the appointment of Grant Thornton (UK) LLP to audit the accounts of West Devon Borough Council for a period of five years, covering the accounts from 1 April 2018 to 31 March 2023.  This appointment is made under regulation 13 of the Local Audit (Appointing Person) Regulations 2015.