select C.* from clients as c inner join (select account_number from Account group by account_number having count(*)=sum(case when closing_date is not null then 1 else 0 end) ) as A on C.id=A.account_number
select C.* from clients as c inner join (select id_client from Account group by id_client having count(*)=sum(case when closing_date is not null then 1 else 0 end) ) as A on C.id=A.id_client