Gusto Powered Practices Contest Official Rules

NO PURCHASE NECESSARY TO ENTER OR TO WIN. A PURCHASE OR PAYMENT OF ANY KIND WILL NOT INCREASE YOUR CHANCES OF WINNING. YOU MUST HAVE INTERNET ACCESS AND A VALID EMAIL ADDRESS TO PARTICIPATE.

To enter this Contest (defined below), you (on behalf of yourself and your accounting firm as the case warrants) must agree to and abide by these rules ("Official Rules"). Participation constitutes entrant's full and unconditional agreement to the Official Rules and Sponsor's and Administrator's decisions and interpretations of the Official Rules (as well as those of judges), which are final and binding in all matters related to the Contest. To win a prize, an Eligible Firm must fulfill all requirements set forth herein.

1. Sponsor and Administrator.

Gusto, Inc., 525 20th Street, San Francisco, CA 94107

2. Eligibility of Entrants.

Subject to the additional restrictions below, the Gusto Powered Practices (the "Contest") is open to legal residents of the United States who own or are an authorized representative of an Eligible Firm (as defined below) located in the United States and who are (i) at least 18 years of age, (ii) operate or represent a firm incorporated for at least 12 months prior to submitting an entry into the Contest, (iii) own or represent an Eligible Firm, and (iv) have a bank account capable of accepting receipt of funds via ACH or similar. "Eligible Firm" is defined as an accounting or bookkeeping firm with principal operations in the United States that is either (a) an existing member of the Gusto Accountant Partner Program at the time of entry, or (b) a net new firm that successfully enrolls in the Gusto Accountant Partner Program prior to or concurrent with submission of their Contest entry. Entrants are under no obligation to purchase any additional services from Sponsor or affiliates of Sponsor beyond the free Gusto Accountant Partner Program enrollment in order to participate or win.

For the avoidance of doubt, individual consumers, sole proprietors not operating as an accounting/bookkeeping firm, and businesses that are not accounting or bookkeeping firms are NOT eligible. Valid email account and Internet access (including a public-facing account on at least one eligible platform: LinkedIn, Instagram, X, or TikTok) are required.

In addition, to be eligible, the Eligible Firm must (1) be in good standing with the jurisdiction under whose law it is incorporated/organized, (2) not be a party to any existing or pending litigation adverse to Sponsor, (3) not be engaged in any trade or business that is prohibited by applicable law or that, in Sponsor’s reasonable judgment, could expose Sponsor to reputational, legal, or regulatory risk, and (4) sign any additional forms reasonably required by Gusto. Moreover, and without limitation, employees, officers, and directors of Sponsor, Administrator, or supplying the prize (or any portion of the prize), and/or their respective parent companies, or subsidiary, affiliated and successor companies (collectively, the "Promotion Entities"), and the immediate family and household members of any of the foregoing individuals, are not eligible to enter a firm in the Contest. "Immediate family members" shall mean parents, legal guardians, step-parents, children, step-children, siblings, step-siblings, or spouses, regardless of where they live. "Household members" shall mean people who share the same residence at least three (3) months a year, whether legally related or not.

Potential Eligible Firm winners may be required to provide proof of eligibility in order to receive a prize. If an individual who submitted an entry in the Contest is not the owner of the corresponding Eligible Firm, such proof of eligibility will include written authorization from the Firm owner permitting such individual to enter the underlying Firm in the Contest. Void outside the Eligibility Area and where prohibited by law.

Further, in order to be eligible, the Firm owner (whether or not he/she/they actually submitted the Contest Entry) as well as the Eligible Firm itself must not (a) commit or have committed any act which brings the Eligible Firm or Sponsor into public disrepute, contempt, scandal, or ridicule, or which reflects unfavorably upon the reputation of Sponsor; (b) take or have taken any action against Sponsor or make/made any statements in derogation of Sponsor and/or its products or services that are made known to the general public; or (c) be or have been charged with a felony or a crime of moral turpitude (collectively, "Unbecoming Conduct"). Sponsor reserves the right in its sole discretion to disqualify any potential winner if due diligence reveals ineligibility or Unbecoming Conduct. Gusto also reserves the right to disqualify a potential winner for any reason in Sponsor’s sole discretion.

3. Contest Entry Period.

The Contest shall begin on April 16, 2026 (“Launch Date”) and shall end on May 16, 2026 at 11:59 p.m. Pacific Time ("PT") (the "Contest Entry Period"). Sponsor’s computer is the official clock for this Contest. Gusto has the right to terminate the Contest at any point in its discretion.

4. How to Enter.

Entrants (as used herein, "Entrant" means, collectively, the authorized individual actually submitting the entry on behalf of an Eligible Firm — whether or not he/she/they is the Firm owner — together with the corresponding Eligible Firm, as the case warrants) may enter the Contest during the Contest Entry Period as follows. To enter, publish a post on any of the following platforms describing how your accounting firm uses artificial intelligence (AI) in your practice:

• LinkedIn
• Instagram
• TikTok
• X (formerly Twitter)

Your post must include ALL of the following. Posts missing any required element will not be considered a valid Entry:

• The official campaign hashtag: #AccountingWithAI
• A tag of the official Gusto account on your chosen platform:
  • LinkedIn: @GustoHQ — https://www.linkedin.com/company/gustohq
  • Instagram: @gustoHQ — https://www.instagram.com/gustohq
  • TikTok: @gusto — https://www.tiktok.com/@gusto
  • X: @gustoHQ — https://x.com/gustohq
• A tag of your firm's own account on the same platform

Accepted content formats: Video (preferred), static image, or written text post. No formal submission form is required — social posting constitutes your entry.

Additional entry requirements:

• You must ensure that your account and/or firm page is set to public on the platform used for submission so that Gusto is able to see your post.
• You must be the owner or an authorized poster on behalf of an Eligible Firm located and incorporated in the United States.
• Only one (1) Entry per Eligible Firm will be considered during the Contest Entry Period. If multiple posts are submitted by the same Firm, Gusto will determine which post qualifies as the Entry in its sole discretion.

Incomplete submissions will not be accepted. Use of automated or similar quick entry devices or programs, or entries by third parties, are prohibited and will result in disqualification. Sponsor and Administrator will not be responsible for late, lost, incomplete, or misdirected entries. Proof of submission does not constitute proof of receipt. All Entries must be submitted prior to the expiration of the Contest Entry Period.

BY POSTING WITH THE REQUIRED HASHTAG (#AccountingWithAI) AND TAGGING THE OFFICIAL GUSTO ACCOUNT ON YOUR CHOSEN PLATFORM AS DETAILED HEREIN, YOU ARE SIGNIFYING THAT YOU AND THE CORRESPONDING ELIGIBLE FIRM AGREE TO THESE OFFICIAL RULES, MEET THE ELIGIBILITY REQUIREMENTS, AND HAVE READ AND AGREE TO THESE OFFICIAL RULES AND SPONSOR'S TERMS OF USE. FAILURE TO TAG THE OFFICIAL GUSTO ACCOUNT MEANS YOUR SUBMISSION CANNOT BE TRACKED AND YOUR FIRM WILL NOT BE ENTERED IN THE CONTEST AND WILL NOT BE ELIGIBLE TO WIN A PRIZE.

5. Entry Restrictions.

By submitting an Entry, Entrant (on behalf of him/her/themselves and the corresponding Eligible Firm) gives permission to Gusto to utilize the Entries and warrants and represents that he/she/they has obtained all rights necessary to give such permission and grant the permissions referenced herein.

By submitting an Entry, Entrant (on behalf of him/her/themselves and the corresponding Eligible Firm) grants Sponsor and its licensees, successors, assigns, and designees a royalty-free, irrevocable, perpetual, worldwide, sub-licensable, non-exclusive right and license (the "License") to use and otherwise exploit Entrant's Entry, including all text and materials included therein, in whole or in part, in any manner and on any media, including without limitation online, and to create derivative works based thereon, without compensation to Entrant or any Eligible Firm, in accordance with these Official Rules, as well as in advertising, promotion, and publicity of the Contest, Sponsor's products and services, and otherwise as solely determined by Sponsor.

Any elements appearing in your entry must be entirely original, created by you, be in the public domain, or be an item to which you have the ability to grant Gusto a license. Use of materials that are not original to you or that you have no right to license may result in disqualification. Entries that do not conform to or that violate these Official Rules will be disqualified. Sponsor reserves the right to disqualify any entry that violates the foregoing restrictions, as determined by Sponsor in its sole discretion.

6. Content Guidelines.

In addition to complying with all other requirements of these Official Rules, each Entry must comply with the following content guidelines ("Content Guidelines"). Any Entry that Sponsor/Administrator, in their sole discretion, determines is in violation of any Content Guideline may be disqualified. Each Entry:

• Must be truthful, not exaggerated, and must not include any information that is confidential or proprietary to the Eligible Firm or any third party without proper authorization;
• Must be relevant to how the Eligible Firm uses artificial intelligence in its accounting or bookkeeping practice;
• Must not contain unauthorized content that violates or infringes any third-party rights, including privacy, publicity, trade secret, copyright, or trademark rights;
• Must not disparage any individual or entity, including Sponsor, Administrator, any other person or entity affiliated with the Contest, or competitive products or services;
• Must not contain content that is misleading, inappropriate, indecent, obscene, sexually explicit, hateful, tortious, defamatory, slanderous, or libelous;
• Must not contain explicit language, images of violence, promotion of illegal activities, tobacco, alcohol, drugs, or controlled substances;
• Must not reflect, advocate, or promote bigotry, racism, hatred, harm, or discrimination based on race, gender, religion, nationality, disability, sexual orientation, or age;
• Must not contain content that is unlawful or contrary to any applicable federal or state laws or regulations;
• Must not have been previously submitted in a promotion of any kind or published publicly for commercial use prior to the Contest Entry Period;
• There must be no inappropriate language or images. All submissions should be appropriate for a professional business audience.

7. Contest Judging.

Judging will take place from on or about May 17, 2026 through on or about May 31, 2026 (the “Judging Period”). Each eligible Entry will be reviewed and judged by one (1) or more panels of judges selected by Sponsor (the "Judges"). Entries will be evaluated within six (6) award categories:

• Industry Transformation
• Client Experience
• Community Building
• Operational Efficiency
• Growth & Scale
• Innovation Pioneer

One (1) winner will be selected per category for a total of six (6) winners. Each Entry will be assigned to the category that best reflects its content, as determined by Sponsor in its sole discretion. If a potential winner is deemed ineligible or disqualified, the eligible Entry with the next highest score in the relevant category will be declared the new potential winner. Should all Entries in a category be deemed ineligible, Sponsor may in its sole discretion elect not to award a prize in that category.

Judging Criteria. Each eligible Contest Entry will be evaluated by the Judges across the following five (5) equally weighted criteria, each scored on a scale of 1–10, for a maximum total score of 50 points:

Criterion 1 — Category Fit (1–10 points): How well does the entry exemplify the category the Entrant selected? (9–10: Perfect match; 7–8: Strong fit; 5–6: Could belong elsewhere; 3–4: Weak fit; 1–2: Wrong category)

Criterion 2 — Creativity (1–10 points): How novel or inventive is the approach to using AI? (9–10: Genuinely novel; 7–8: Creative twist on existing tools; 5–6: Solid but standard execution; 3–4: Generic approach; 1–2: Appears copied or unoriginal)

Criterion 3 — Scalability (1–10 points): Could other accounting firms realistically adopt this approach? (9–10: Any firm could do this; 7–8: Most firms could adopt it; 5–6: Requires specific tools; 3–4: Needs significant resources; 1–2: Only works for this specific firm)

Criterion 4 — Impact Clarity (1–10 points): Does the Entrant demonstrate concrete, measurable results? (9–10: Specific metrics provided; 7–8: Clear outcomes described; 5–6: Vague benefits mentioned; 3–4: Claims without supporting evidence; 1–2: No results mentioned)

Criterion 5 — Storytelling (1–10 points): Is the post itself compelling and well-communicated? (9–10: Would share unprompted; 7–8: Engaging and memorable; 5–6: Informative but dry; 3–4: Hard to follow; 1–2: Confusing or unclear)

Maximum Total Score: 50 points

JUDGES' SCORING WILL BE AVERAGED AMONG PARTICIPATING JUDGES. NO ENTRANT RECEIVING A TOTAL AVERAGE SCORE OF LESS THAN 35 POINTS (OUT OF A MAXIMUM OF 50 POINTS) WILL BE ELIGIBLE TO BE NAMED A FINALIST OR WIN THE CONTEST.

Sponsor's decisions in all matters relating to this Contest will be final and binding. If there is a tie, Sponsor shall cast the tie-breaking vote.

8. Prize Winner Notification.

Potential winners will be notified by Sponsor via direct message on the platform through which they submitted their Entry and/or the email address associated with their Gusto Accountant Partner Program account on or around June 1, 2026, following the close of the Judging Period. Potential winners will be required to respond to Sponsor within forty-eight (48) hours of notification, verifying eligibility and willingness to accept the Award.

Failure to respond within forty-eight (48) hours or comply in any way with the stated requirements may result in forfeiture of the Award Prize at the sole discretion of Sponsor. Upon confirmation, Sponsor will send the potential winner a congratulatory package including an Affidavit of Eligibility/Release of Liability and Publicity Release form (the "Affidavit/Release"). The potential winner must execute and return the Affidavit/Release within five (5) business days of receipt. In addition, the potential winner will need to complete and return a completed IRS Form W-9 with their Taxpayer Identification Number within five (5) business days of receipt.

Failure to return the Affidavit/Release and IRS Form W-9 correctly completed within the required timeframe may result in forfeiture of the prize at Sponsor's sole discretion. If a potential winner cannot be reached, is found ineligible, or any notification is returned as undeliverable, the Entry that received the next highest score in the relevant category will be deemed the new potential winner, subject to eligibility verification.

9. Prizes and Approximate Retail Values (ARV).

Category Prize (6 prizes, one per category): $5,000 USD + a Gumloop license per winner, two-month term (approximate retail value: $1,356 USD), awarded as a single payout.

Categories:

• Industry Transformation — $5,000
• Client Experience — $5,000
• Community Building — $5,000
• Operational Efficiency — $5,000
• Growth & Scale — $5,000
• Innovation Pioneer — $5,000

Total prize pool: $30,000 USD + six Gumloop licenses (one per winner).

Note: All federal, state, and local taxes are the sole responsibility of winners. Winners will be required to provide a W-9 for tax reporting purposes. An IRS Form 1099 may be issued in the name of the winning Eligible Firm for the actual value of the prize received. By accepting a prize, the Entrant agrees (i) that winner is responsible for all federal, state, and local income tax liability on the prize received; and (ii) to release and hold harmless Sponsor and affiliates from any and all disputes, claims, or causes of action, including personal injury, death, or damage to property, arising out of participation in the Contest or receipt or use of any prize.

Acceptance of the prize constitutes permission (except where prohibited) for Sponsor and its designees to use winner's name, firm name, Contest Entry, likeness, biography, statements, and other personal or business characteristics in any and all media now or hereafter known, for any purpose including marketing, winner's list, promotional, and publicity purposes, without additional compensation.

LIMIT: ONE (1) PRIZE PER ELIGIBLE FIRM. Any costs and incidentals not specified herein are the winner's sole responsibility. No substitution or transfer of prize by winner except with Sponsor's written permission. Sponsor reserves the right to substitute a prize of equal or greater value if a prize becomes unavailable. Unclaimed prizes will be forfeited.

10. General.

In the event Sponsor is prevented from continuing with the Contest by any event beyond its control, including but not limited to fire, flood, epidemic, pandemic, earthquake, explosion, labor dispute or strike, act of God or public enemy, communications or equipment failure, utility or service interruptions, riot or civil disturbance, terrorist threat or activity, war (declared or undeclared), interference with the Contest by any party, or any federal, state, or local government law, order, or regulation (each, a "Force Majeure" event), Sponsor shall have the right to modify, suspend, or terminate the Contest.

This Contest is subject to all applicable federal, state, and local laws and regulations. Void where prohibited. Sponsor's failure to enforce any provision of these Official Rules shall not constitute a waiver of that provision.

11. Platform Non-Affiliation.

This Contest is in no way sponsored, endorsed, or administered by, or associated with, LinkedIn Corporation, Meta Platforms, Inc. (including Instagram), X Corp., or TikTok Inc. (collectively, “Social Media Platforms”). Entrants understand that they are providing information to Sponsor and not to any Social Media Platform. By participating in this Contest via any Social Media Platform, entrants agree to release each applicable Social Media Platform from any and all claims, demands, and damages (actual and consequential) arising out of or related to this Contest. Any questions or comments regarding the Contest must be directed to Sponsor, not to the Social Media Platforms.

12. Privacy.

Information collected from Entrants in connection with this Contest is subject to Gusto’s Privacy Notice, available at https://gusto.com/privacy. By entering the Contest, each Entrant acknowledges and agrees to the collection, use, and processing of their personal information as described therein.

13. Winners List.

To request a list of contest winners, send a written request by mail to: Gusto, Inc., 525 20th Street, San Francisco, CA 94107, Attn: Gusto Powered Practices Contest — Winners List. Requests must be received within sixty (60) days after the close of the Judging Period.

14. Governing Law and Dispute Resolution.

These Official Rules and any disputes arising hereunder shall be governed by and construed in accordance with the laws of the State of California, without regard to its conflict of laws principles. Any dispute, claim, or controversy arising out of or relating to this Contest or these Official Rules that cannot be resolved informally shall be submitted exclusively to the state or federal courts located in San Francisco County, California, and each party irrevocably consents to the personal jurisdiction and venue of such courts. TO THE FULLEST EXTENT PERMITTED BY LAW, ENTRANT WAIVES ANY RIGHT TO PARTICIPATE IN A CLASS ACTION LAWSUIT OR CLASS-WIDE PROCEEDING RELATING TO THIS CONTEST OR THESE OFFICIAL RULES.

Sponsor: Gusto, Inc., 525 20th Street, San Francisco, CA 94107

Official Hashtag: #AccountingWithAI

LinkedIn: @GustoHQ — https://www.linkedin.com/company/gustohq

Instagram: @gustoHQ — https://www.instagram.com/gustohq

TikTok: @gusto — https://www.tiktok.com/@gusto

X: @gustoHQ — https://x.com/gustohq

Questions: Contact Gusto via the Accountant Partner Program portal.