Alright let me believe I (at least) got your question right. Accounts (celebs) with most followers on twitter is hard to say as things keep changing over time. Here are a few of the most followed Twitter accounts
Celebrity Account Followers
KATY PERRY @katyperry 65,727,367
Justin Bieber @justinbieber 60,722,180
Barack Obama @BarackObama 55,471,715
Source: twittercounter(dot)com/pages/100