Who is your ideal client? What commercial /industry issues are effecting this environment
Do make sure you do your own research for these types of questions, as it will come across in your interview if you haven’t!
As a starting point for your ideal client - go simple. What industry to you want to work in (or what industry are you interviewing for) and what companies do you like! It makes much more sense to say - I love technology and would love to work for Apple/ Microsoft to understand their business model and how changes in the industry effect them, rather than choosing a really obscure company that you know nothing about and isn’t tangible to you.
It also can be helpful to choose a less established/ smaller company (dependent on what role you are going for), so that you can talk about being able to understand the whole business front to back (this is harder to do in a larger company) and adding value as an accountant/ consultant in a growing business.
Choose a company and then look what is happening in the industry so you can talk about it in depth.