SELECT CLIENT_ID,
              CLIENT_BRANCH BRANCH,
       ACCOUNT_NO,
       CLIENT_SPECIALIST
  FROM CL$CLIENTS
 WHERE COMPANY_ID = :P0_COMPANY_ID

SELECT CLIENT_ID,
                  CLIENT_BRANCH BRANCH,
           ACCOUNT_NO,
           CLIENT_SPECIALIST
      FROM CL$CLIENTS
     WHERE COMPANY_ID = :P0_COMPANY_ID
     ORDER by :APP_USER (First)