Assuming that your account names span the range A3:Z3, enter this formula into AA2, then fill down to create a list of account names in consecutive cells.
=IFERROR(INDEX($A$3:$Z$3,AGGREGATE(15,6,COLUMN($A$3:$Z$3)/ISTEXT($A$3:$Z$3),ROWS($AA$2:$AA2))),"")
Then for your validation list, use
=OFFSET($AA$2,0,0,COUNTIF($AA:$AA,"<>"),1)
The list doesn't need to start in AA2, just somewhere convenient. It could be in a different sheet if needed.