No, if a Twitter account is private, its list of followers and following accounts is also hidden from non-followers. When you visit a private profile, you will only see their name, bio, and profile picture, but you won’t be able to view their tweets, media, or the people they interact with.

However, if you follow the private account and your request is approved, you will gain full access to their tweets, followers, and following list. This means that only mutual followers can see who else follows the account.

One exception is if a private account follows or interacts with a public profile. In that case, their likes or retweets might appear in the "Liked by" or "Retweeted by" sections of public tweets, but their actual tweets and follower list remain private.

To explore more about Twitter privacy settings and how they work, you can read private tweets.