You are not supposed to disclose the Clientele Name List of your Principle in your CV, However you can mention the areas of business of the type of clients attended & worked by you VIZ : Retail sector Jewellery for PC Jewellers, or say in Manufacturing Industry of Readymade garments, Engineering giant, Renowned Authorised agent for a CAR co. & so on & when you in a personal Interview you can give the specific names of the clients.
Reason For above suggestion : ( Friend this is my feeling & suggestions based on the experience Rest you can decide for yourself what suits you )
CA are not supposed to give details of their clients nor can you reveal any details of your work & client ( Proff Ethics)
The employer whom you send such CV may easily think that if you can reveal the detailed list of your past employer, same thing can happen with his client/customers list when you would leave his job & apply for some other & people dont like this as a business secret being disclosed.
Also it can leave a hidden message that you are not trust worthy & you can also leak or share other secrets of the company where you have worked.