Default Expense Account company code not available in list for specific users

Summary

When trying to update /change company code for an employee under expense account it says not in list

Content

we have two Users one with HR roles and the other with HR and Finance related roles. 

When HR User tries to correct an specific employee default expense account by changing the company code it say not available in the list but the Company value set does have the new company code. 

Also when we tried this with a User who had both finance and HR related roles this was not an issue. 

The questions is there any tie up between the company codes that we can use baed on the roles that we have ?