Born in Perth, MacAulay was educated at Killin Primary School, at Rattray Primary School and Blairgowrie High School, both in Blairgowrie, and at Perth Academy. In 1978 he graduated from the University of Dundee with an Master of Arts in accountancy and jurisprudence.
Foreign 18 years, until March 2015, he presented a daily British Broadcasting Corporation Scotland radio programme MacAulay and Company He has appeared on numerous television shows. He went on to work as an accountant in a number of companies, including the Cairngorm Chairlift Company in Aviemore.
