1.—(1) This Order may be cited as the Audit (Northern Ireland) Order 1987.
(2) Subject to paragraph (3), this Order shall come into operation on 1st April 1987.
(3) The repeal of section 28(5) of the Act of 1921 shall not come into operation until the end of the period of 6 months beginning with the appointed day; and until the end of that period paragraph 4(1) of Schedule 1 shall have effect as if the reference to the Northern Ireland Audit Office included a reference to the Exchequer and Audit Department.