With the raise of economy of the Mainland China, Taiwanese businesses invest in more and more capital. So, Taiwanese businesses are forced to face the rules and environment of China. The accountants in those Taiwanese businesses also are forced to be challenged by the differences of requirements and rules between Taiwan and Mainland China. How to make the balance between requirements of company and governmental rules is the major problems of the accountants. The researcher of this research is a senior accountant in Taiwanese business located in the Mainland China. The researcher have noticed many cases that accountants of Taiwanese business have faced many difficulties and challenges. This research hopes to discuss the different roles of Taiwanese accountants between Taiwan and China. The result indicates that in Taiwanese accountants who work in the Mainland China have three major role: 1. The gate keeper of rules and politics, 2. The advisor of business strategy, 3. The provider of reliable information.