How to set roles of drupal "and" with each other?
You could use hook_block_view_alter() in your theme's template.php

function MYTHEME_block_view_alter(&amp;$data, $block) {
  global $user;

  $roles = array('accountant', 'employee');
  $required_roles = array_diff($roles, $user-&gt;roles);

  if ($block-&gt;delta == 'YOUR-BLOCK-DELTA' &amp;&amp; !empty($required_roles)) {
    $data['content'] = $data['subject'] = NULL;
  }
}


The array_diff() here will check that the roles the user needs to have appear in the user's roles array. If either accountant or employee do not appear in $user->roles it will set the block's content/subject to NULL and Drupal will not display it.