Calum Macaulay

Senior Manager, Inverness

Calum Macaulay

Calum originally joined Saffery Champness in 2011 and is a senior manager in the accounts and audit department of the Inverness office. His client portfolio consists of owner-managed businesses, small and medium corporates, charities and trusts.

He specialises in the delivery of accounting and audit services across a variety of sectors which include landed estates and agriculture, professional services firms, healthcare and hospitality and tourism. Calum assists clients from business start up through to succession and sale.

Calum is a member of the firms Landed Estates Discussion Group, to which he provides Scottish farming updates, and the Agribusiness Group.

Calum presents at both internal and external seminars on rural business and tax issues including the Royal Institution of Chartered Surveyors (RICS).

A Chartered Accountant and a Member of the Institute of Chartered Accountants of Scotland (ICAS) since 2008.

Key experience

  • Advising client on potential sale of business and providing support through the due diligence process
  • Advising client on financial reporting requirements on transition from FRS101 to FRS102.
  • Advising a number of start up businesses on their business structure, VAT registration and cloud accounting software solutions.


Calum spends his spare time on the golf course or looking after his small flock of sheep.