I agree completely with what my colleague just said and I would add that, in general, in order to practice public accounting, one must hold a specific permit for public accounting in addition to being a member of the Ordre des CGA and the Ordre des CMA.
Therefore, you can be a member of an association without necessarily holding a public accounting permit. Thus, you would not have the right to perform public accounting, that is, to audit financial statements. You must hold a public accounting permit to do so.
That is what paragraph 181(1)(b) sets out. The conditions are, first, membership in an association and, second, a permit to practice public accounting.