Lee was born in Balclutha and grew up in Central Otago before moving to Dunedin to study at Otago University where he gained a bachelor of commerce degree followed by three years working for Deloitte's. This was followed by 2 ½ years spent in London working as a management consultant and auditor before returning to Dunedin where he recommenced employment with Deloitte.
Lee moved to Balclutha in 1984 and in 1987 was admitted into the partnership of the firm now known as Hayward McAuslan & Co Limited. In 1995 on the retirement of Lyn Hayward, Lee welcomed Stephen Kornyei as partner.
Lee's professional experience covers a wide area of expertise related to aspects of accounting and business advisory services with an emphasis on taxation and compliance for small business enterprises.
In his spare time Lee enjoys being a 'farmer' on the lifestyle block he owns with his wife Marion.