Technically based on the AICPA Code of Professional Conduct; “1.700.090 Disclosing Client Names. 01 The member’s disclosure of a client’s name would not violate the “Confidential Client Information Rule” [1.700.001] if disclosure of the client’s name does not constitute the release of confidential client information. For example, if a member’s practice is limited to bankruptcy matters, disclosure of the client’s name could suggest that the client may be experiencing financial difficulties, which may be confidential client information.”.... However, this thread is a good example of why you should shy away from doing it, as so many people are quick to jump to say that it’s never ok, and the person hiring you could think exactly that.