Murray has a Bachelor of Commerce degree from the University of Calgary and earned his accounting designation in 1977. He established his own practice in 1983, and was a founding partner of Mikulak & Hill in 2003, serving small-to-medium sized owner-managed businesses and high income, high net worth individuals. He was twice elected to the board of the Calgary Chamber of Commerce, serving a total of six years, including a term as president and chair in 1997-1998. He was also elected twice to the Council of the Institute of Chartered Accountants of Alberta, for a total of five years, serving as president in 2003-2004. Murray went on to serve with a sub-committee of the Accounting Standards Board from 2004 to 2009 and was a driving force in the creation of accounting standards for private enterprises. Murray has served on the Chartered Professional Accountants of Canada (CPA Canada) Tax Policy Committee (and its predecessor task force) for the last 11 years and has chaired the Small-to-Medium Sized Tax Practitioners Sub-committee since 2013. In 2014 Murray was appointed co-chair of the Canada Revenue Agency/CPA Canada Compliance Committee, one of the seven Framework for an Enhanced Relationship committees. Murray was awarded his Fellow designation in 2003, in addition to two Distinguished Service Awards in 1999 and 2010.