EXHIBIT 10.1

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

The Plan permits the grant of Incentive Stock Options, Nonstatutory Stock Options, Restricted Stock, Restricted Stock Units, Stock Appreciation Rights, Performance Units, and Performance Shares.

For purposes of this definition, persons will be considered to be acting as a group if they are owners of a corporation that enters into a merger, consolidation, purchase or acquisition of stock, or similar business transaction with the Company.

Notwithstanding the foregoing, a transaction will not be deemed a Change in Control unless the transaction qualifies as a change in control event within the meaning of Section 409A.

Further and for purposes of clarity, a transaction will not constitute a Change in Control if: (x) its primary purpose is to change the jurisdiction of the Company’s incorporation, or (y) its primary purpose is to create a holding company that will be owned in substantially the same proportions by the persons who held the Company’s securities immediately before such transaction.

Notwithstanding the foregoing, for purposes of determining the fair market value of any Shares for any reason other than the determination of the exercise price of Options or Stock Appreciation Rights, fair market value will be determined by the Administrator in a manner compliant with Applicable Laws and applied consistently for such purpose. The determination of fair market value for purposes of tax withholding may be made in the Administrator’s sole discretion subject to Applicable Laws and is not required to be consistent with the determination of fair market value for other purposes.

For the avoidance of doubt, the Administrator will not be obligated to treat all Awards, all Awards held by a Participant, all Awards of the same type, or all portions of Awards, similarly including but not limited to with respect to the number of Shares covered by such Award, the price applicable to such Award, or the vesting, forfeiture or other terms and conditions applicable to such award.

An Option will be deemed exercised when the Company receives: (a) notice of exercise (in such form and in accordance with such procedures as the Administrator may specify from time to time) from the person entitled to exercise the Option; and (b) full payment of the exercise price for the Shares with respect to which the Option is exercised (together with applicable tax withholdings). Shares issued upon exercise of an Option will be issued in the name of the Participant or, if requested by the Participant, in the name of the Participant and his or her spouse.

Exercising an Option in any manner will decrease the number of Shares thereafter available, both for purposes of the Plan (except as provided otherwise under Section 3) and for sale under the Option, by the number of Shares as to which the Option is exercised.

At the discretion of the Administrator, such payment may be in cash, in Shares of equivalent value, or in some combination thereof.

In the event that the successor (or an affiliate thereof) does not assume the Award (or portion thereof) pursuant to the preceding clause (a) and as described below, or substitute for the Award (or portion thereof) pursuant to the preceding clause (a), and the Company does not continue the Award (or portion thereof) as described above (and for the avoidance of doubt, notwithstanding the vesting limitations under Section 5.2), the Participant will fully vest in and have the right to exercise his or her outstanding Options and Stock Appreciation Rights (or portions thereof) not so assumed, substituted for, or continued, including Shares as to which such Awards would not otherwise be vested or exercisable, all restrictions on Restricted Stock, Restricted Stock Units, Performance Units and Performance Shares (or portions thereof) not so assumed, substituted for, or continued will lapse, and, with respect to Awards with performance-based vesting (or portions thereof) not so assumed, substituted for, or continued, all performance goals or other vesting criteria will be deemed achieved at one hundred percent (100%) of target levels, and all other terms and conditions met, in each case, unless specifically provided otherwise under the applicable Award Agreement or other written agreement authorized by the Administrator between the Participant and the Company or any of its Subsidiaries Parents or Affiliates, as applicable. In addition, unless specifically provided otherwise under the applicable Award Agreement or other written agreement authorized by the Administrator between the Participant and the Company or any of its Subsidiaries, Parents or Affiliates, as applicable, to the extent an Option or Stock Appreciation Right (or portion thereof) is not so assumed, substituted for, or continued in the event of a merger or Change in Control, the Administrator will notify the Participant in writing or electronically that the Option or Stock Appreciation Right (or its applicable portion) will be exercisable for a period of time determined by the Administrator in its sole discretion, and the Option or Stock Appreciation Right (or its applicable portion) will terminate upon the expiration of such period.

For the purposes of this Section 15.3 and Section 15.4 below, an Award will be considered assumed if, following the merger or Change in Control, the Award confers the right to purchase or receive, for each Share subject to the Award immediately prior to the merger or Change in Control, the consideration (whether stock, cash or other securities or property) received in the merger or Change in Control by holders of Common Stock for each Share held on the effective date of the transaction (and if holders were offered a choice of consideration, the type of consideration chosen by the holders of a majority of the outstanding Shares); provided, however, that if such consideration received in the merger or Change in Control is not solely common stock of the successor or its Parent, the Administrator may, with the consent of the successor, provide for the consideration to be received upon the exercise of an Option or Stock Appreciation Right or upon the payout of a Restricted Stock Unit, Performance Unit or Performance Share, for each Share subject to such Award, to be solely common stock of the successor or its Parent equal in fair market value to the per share consideration received by holders of Common Stock in the merger or Change in Control.

Notwithstanding anything in this Section 15.3 to the contrary, and unless otherwise provided under an Award Agreement or other written agreement authorized by the Administrator between the Participant and the Company or any of its Subsidiaries, Parents or Affiliates, as applicable,

an Award that vests, is earned or paid out upon the satisfaction of one or more performance goals will not be considered assumed if the Company or its successor modifies any of such performance goals without the Participant’s consent; provided, however, that a modification to such performance goals only to reflect the successor’s post-merger or post-Change in Control corporate structure will not be deemed to invalidate an otherwise valid Award assumption.

Notwithstanding anything in this Section 15.3 to the contrary, and unless otherwise provided in an Award Agreement or other written agreement authorized by the Administrator between the Participant and the Company or any of its Subsidiaries, Parents or Affiliates, as applicable, if a payment under an Award Agreement is subject to Section 409A and if the change in control definition contained in the Award Agreement (or other agreement related to the Award, as applicable) does not comply with the definition of “change in control” for purposes of a distribution under Section 409A, then any payment of an amount that otherwise would be accelerated under this Section will be delayed until the earliest time that such payment would be permissible under Section 409A without triggering any penalties thereunder.

* * *

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

STOCK OPTION AGREEMENT

NOTICE OF STOCK OPTION GRANT

Participant must notify the Company by the fifteenth (15th) day of the month following the Date of Grant if he or she wishes to reject this Option. Otherwise, Participant will be deemed to have accepted the Option on the terms and conditions on which it is offered.

Unless otherwise defined herein, each capitalized term used in this Stock Option Agreement, which includes the Notice of Stock Option Grant (the “Notice of Grant”), the Terms and Conditions of Stock Option Grant, attached hereto as Exhibit A, the Exercise Notice, attached hereto as Exhibit B, and all other exhibits, appendices, and addenda attached hereto (this “Option Agreement”), will have the meaning given such term in the Accuray Incorporated (the “Company”) 2026 Equity Incentive Plan (the “Plan”).

Participant Name: [Name]

Address: [Address]

The undersigned Participant has been granted an Option to purchase Common Stock of the Company, subject to the terms and conditions of the Plan and this Option Agreement, as follows:

Grant Number: _______________________________

Date of Grant: _______________________________

Vesting Commencement Date: _______________________________

Exercise Price per Share: $______________________________

Total Number of Shares Subject to Option: _______________________________

Total Exercise Price: $______________________________

Type of Option: ___ Incentive Stock Option

___ Nonstatutory Stock Option

Term/Expiration Date: _______________________________

Vesting Schedule:

Subject to any acceleration provisions contained in the Plan, this Option Agreement or any other written agreement authorized by the Administrator between Participant and the Company (or

any Parent or Subsidiary of the Company, as applicable) governing the terms of this Option, this Option will vest and be exercisable, in whole or in part, according to the following vesting schedule:

[Insert Vesting Schedule] / [Standard Vesting Schedule: One-fourth (1/4th) of the Total Number of Shares Subject to Option (as set forth above) subject to this Award Agreement will be scheduled to vest and become exercisable on the one (1) year anniversary of the Vesting Commencement Date, and one forty-eighth (1/48th) of the Total Number of Shares Subject to Option will be scheduled to vest and become exercisable each month thereafter on the same day of the month as the Vesting Commencement Date (and if there is no corresponding day in a particular month, on the last day of the month), in each case subject to Participant continuing to be a Service Provider through the applicable vesting date.]

Termination Period:

This Option shall be exercisable, to the extent vested, for three (3) months after Participant ceases to be a Service Provider, unless such termination is due to Participant’s death or Disability. If Participant ceases to be a Service Provider due to Participant’s death or Disability, this Option shall be exercisable, to the extent vested, for twelve (12) months after Participant ceases to be a Service Provider. Further, and notwithstanding the foregoing, in no event may this Option be exercised after the Term/Expiration Date as provided above, and this Option may be subject to earlier termination as provided in Section 15 of the Plan.

If Participant does not wish to receive this Option and/or does not consent and agree to the terms and conditions on which the Option is offered, as set forth in the Plan and this Agreement, including the Terms and Conditions of Stock Option, attached hereto as Exhibit A, then Participant must reject the Option by notifying the Company at Accuray Incorporated, Attention: Stock Administration, 1240 Deming Way, Madison, WI 53717 no later than the fifteenth (15th) day of the month following the Date of Grant, in which case the Option will be cancelled. Participant’s failure to notify the Company of his or her rejection of the Option within this specified period will constitute Participant’s acceptance of the Option and his or her agreement with all terms and conditions of the Option, as set forth in the Plan and this Option Agreement, the Terms and Conditions of Stock Option Grant, attached hereto as Exhibit A, the Exercise Notice, attached hereto as Exhibit B, and all other exhibits, appendices, and addenda attached hereto, all of which are made a part of this document.

By Participant’s signature and the signature of the representative of the Company below, Participant and the Company agree that this Option is granted under and governed by the terms and conditions of the Plan and this Option Agreement, including the Terms and Conditions of Stock Option Grant, attached hereto as Exhibit A, the Exercise Notice, attached hereto as Exhibit B, and all other exhibits, appendices and addenda attached hereto, all of which are made a part of this document. Participant acknowledges receipt of a copy of the Plan and represents that Participant is familiar with the terms and provisions thereof, and hereby accepts this Option Agreement subject to all of the terms and provisions thereof. Participant has reviewed the Plan and this Option Agreement in their entirety, has had an opportunity to obtain the advice of counsel prior to executing this Option Agreement and fully understands all provisions of the Plan and this Option Agreement. Participant hereby agrees to accept as binding, conclusive and final all decisions or interpretations of the Administrator upon any questions relating to the Plan or this Option Agreement. Participant further agrees to notify the Company upon any change in Participant’s residence address indicated below and to provide a valid email address if Participant no longer has a Company email address.

PARTICIPANT ACCURAY INCORPORATED

____________________________________ ____________________________________

Signature Signature

____________________________________ ____________________________________

Print Name Print Name

____________________________________

Title

Residence Address:

____________________________________

____________________________________

EXHIBIT A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

STOCK OPTION AGREEMENT

TERMS AND CONDITIONS OF STOCK OPTION GRANT

No Shares shall be issued pursuant to the exercise of an Option unless such issuance and such exercise comply with Applicable Laws. Assuming such compliance, for income tax purposes the Shares shall be considered transferred to Participant on the date on which the Option is exercised with respect to such Shares.

A non-U.S. resident’s methods of exercise may be restricted by the terms and conditions of any appendix to this Option Agreement for Participant’s country (including the Country Addendum, as defined below). The Company from time to time may engage a stock plan service provider to assist the Company with the implementation, administration and management of the Plan and Awards granted thereunder. For clarity, the Administrator may establish procedures that require any exercise of this Option, including without limitation the method of payment of the applicable Exercise Price and any applicable Withholding Obligations, to be satisfied through such stock plan service provider.

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EXHIBIT B

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

STOCK OPTION AGREEMENT

EXERCISE NOTICE

Accuray Incorporated

ADDRESS

ADDRESS

Attention: Stock Administration

Submitted by: Accepted by:

PARTICIPANT ACCURAY INCORPORATED

____________________________________ ____________________________________
Signature By

____________________________________ ____________________________________
Print Name Print Name

____________________________________ Title

Address: Address:

____________________________________ ____________________________________

____________________________________ ____________________________________
 

____________________________________

Date Received

APPENDIX A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

COUNTRY ADDENDUM TO STOCK OPTION AGREEMENT

Unless otherwise defined herein, capitalized terms used in this Country Addendum will be ascribed the same defined meanings as set forth in this Option Agreement of which this Country Addendum forms a part (or the Plan or other written agreement as specified in this Option Agreement).

Terms and Conditions

This Country Addendum includes additional terms and conditions that govern this Option granted pursuant to the terms and conditions of the Plan and this Option Agreement to which this Country Addendum is attached to the extent the individual to whom the Option was granted (“Participant”) resides and/or works outside the United States. If Participant is a citizen or resident (or is considered as such for local law purposes) of a country other than the country in which Participant is currently residing and/or working, or if Participant relocates to another country after the Option is granted, the Company, in its discretion, will determine to what extent the terms and conditions contained herein will apply to Participant.

Notifications

This Country Addendum also may include information regarding exchange controls and certain other issues of which Participant should be aware with respect to Participant’s participation in the Plan. The information is based on the securities, exchange control, and other Applicable Laws in effect in the respective countries as of [Date], 2025. Such Applicable Laws often are complex and change frequently. As a result, the Company strongly recommends that Participant not rely on the information in this Country Addendum as the only source of information relating to the consequences of Participant’s participation in the Plan because the information may be out of date at the time Participant vests in or exercises the Option or sells Shares acquired under the Option.

In addition, the information contained in this Country Addendum is general in nature and may not apply to Participant’s particular situation, and the Company is not in a position to assure Participant of any particular result. Participant should seek appropriate professional advice as to how the Applicable Laws in Participant’s country may apply to Participant’s situation.

Finally, if Participant is a citizen or resident of a country other than the one in which Participant currently is residing or working, transfers residence or employment to another country after this Option is awarded, or is considered a resident of another country for local law purposes, the information in this Country Addendum may not apply to Participant in the same manner.

Participant understands that the Company and the Service Recipient may hold certain personal information about Participant, including, but not limited to, Participant’s name, home address and telephone number, date of birth, social insurance number or other identification number, salary, nationality, job title, any Shares or directorships held in the Company, details of all Options or any other entitlement to Shares awarded, canceled, exercised, vested, unvested or

outstanding in Participant’s favor (“Data”), for the exclusive purpose of implementing, administering and managing the Plan.

Participant understands that Data may be transferred to a stock plan service provider, as may be selected by the Company in the future, assisting the Company with the implementation, administration and management of the Plan. Participant understands that the recipients of the Data may be located in the United States or elsewhere, and that the recipients’ country of operation (e.g., the United States) may have different data privacy laws and protections than Participant’s country. Participant understands that Participant may request information about sharing, processing, and storage of Data and may exercise their rights with respect to the Data, which may include the right to terminate sharing, processing, and storage, by following instructions in the Company’s Personnel Privacy Notice or by contacting Participant’s local human resources representative. Participant authorizes the Company, any stock plan service provider selected by the Company and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering and managing the Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purpose of implementing, administering and managing Participant’s participation in the Plan. Participant understands that Data will be held only as long as is necessary to implement, administer and manage Participant’s participation in the Plan.

[Insert country-specific provisions.]

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

RESTRICTED STOCK AWARD AGREEMENT

NOTICE OF RESTRICTED STOCK GRANT

Participant must notify the Company by the fifteenth (15th) day of the month following the Date of Grant if he or she wishes to reject this Award. Otherwise, Participant will be deemed to have accepted the Award on the terms and conditions on which it is offered.

Unless otherwise defined herein, each capitalized term used in this Restricted Stock Award Agreement which includes the Notice of Restricted Stock Grant (the “Notice of Grant”), the Terms and Conditions of Restricted Stock Grant, attached hereto as Exhibit A, and all other exhibits, appendices, and addenda attached hereto (this “Award Agreement”), will have the meaning given such term in the Accuray Incorporated (the “Company”) 2026 Equity Incentive Plan (the “Plan”).

Participant Name: [Name]

Address: [Address]

The undersigned Participant has been granted the right to receive an Award of Shares of Restricted Stock, subject to the terms and conditions of the Plan and this Award Agreement, as follows:

Grant Number: ______________________________

Date of Grant: ______________________________

Vesting Commencement Date: ______________________________

Total Number of Shares of Restricted Stock: ______________________________

Vesting Schedule:

Subject to Section 2 of Exhibit A and any acceleration provisions contained in the Plan, this Award Agreement, or any other written agreement authorized by the Administrator between Participant and the Company (or any Parent, Subsidiary or Affiliate of the Company, as applicable) governing the terms of this Award, the Shares of Restricted Stock will be scheduled to vest and the Company’s right to reacquire the Shares of Restricted Stock will be scheduled to lapse according to the following vesting schedule:

[Insert Vesting Schedule]/[Standard Vesting Schedule: One‑fourth (1/4th) of the Total Number of Shares of Restricted Stock (as set forth above) subject to this Award Agreement will be scheduled to vest on each of the one (1), two (2), three (3), and four (4) year anniversaries of

the Vesting Commencement Date, in each case subject to Participant continuing to be a Service Provider through the applicable vesting date.]

If Participant does not wish to receive this Award and/or does not consent and agree to the terms and conditions on which the Award is offered, as set forth in the Plan and this Award Agreement, then Participant must reject the Award by notifying the Company at Accuray Incorporated, Attention: Stock Administration, 1240 Deming Way, Madison, WI 53717 no later than the fifteenth (15th) day of the month following the Date of Grant, in which case the Award will be cancelled. Participant’s failure to notify the Company of his or her rejection of the Award within this specified period will constitute Participant’s acceptance of the Award and his or her agreement with all terms and conditions of the Award, as set forth in the Plan and this Award Agreement.

Participant has reviewed the Plan and this Award Agreement in their entirety, has had an opportunity to obtain the advice of counsel prior to executing this Award Agreement and fully understands all provisions of the Plan and this Award Agreement. By accepting this Award, Participant hereby (i) agrees that this Award of Shares of Restricted Stock is granted under and governed by the terms and conditions of the Plan and this Award Agreement, including for clarity the Terms and Conditions of Restricted Stock Grant, attached hereto as Exhibit A, and all other exhibits, appendices and addenda attached hereto, all of which are made a part of this document, (ii) accepts this Award Agreement subject to all of the terms and provisions thereof, (iii) accepts as binding, conclusive and final all decisions or interpretations of the Administrator upon any questions relating to the Plan or this Award Agreement, and (iv) agrees to notify the Company upon any change in Participant’s residence address indicated below and to provide a valid email address if Participant no longer has a Company email address.

PARTICIPANT ACCURAY INCORPORATED

Signature Signature

Print Name Print Name

Title

Residence Address:

EXHIBIT A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

RESTRICTED STOCK AWARD AGREEMENT

TERMS AND CONDITIONS OF RESTRICTED STOCK GRANT

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APPENDIX A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

COUNTRY ADDENDUM TO RESTRICTED STOCK AWARD AGREEMENT

Unless otherwise defined herein, capitalized terms used in this Country Addendum will be ascribed the same defined meanings as set forth in this Award Agreement of which this Country Addendum forms a part (or the Plan or other written agreement as specified in this Award Agreement).

Terms and Conditions

This Country Addendum includes additional terms and conditions that govern the Award of Restricted Stock granted pursuant to the terms and conditions of the Plan and this Award Agreement to which this Country Addendum is attached to the extent Participant resides and/or works outside the United States. If Participant is a citizen or resident (or is considered as such for local law purposes) of a country other than the country in which Participant is currently residing and/or working, or if Participant relocates to another country after the Award of Restricted Stock is granted, the Company, in its discretion, will determine to what extent the terms and conditions contained herein will apply to Participant.

Notifications

This Country Addendum also may include information regarding exchange controls and certain other issues of which Participant should be aware with respect to Participant’s participation in the Plan. The information is based on the securities, exchange control and other Applicable Laws in effect in the respective countries as of [November 13], 2025. Such Applicable Laws often are complex and change frequently. As a result, the Company strongly recommends that Participant not rely on the information in this Country Addendum as the only source of information relating to the consequences of Participant’s participation in the Plan because the information may be out of date at the time Participant vests in or receives or sells the Shares covered by the Shares of Restricted Stock.

In addition, the information contained in this Country Addendum is general in nature and may not apply to Participant’s particular situation, and the Company is not in a position to assure Participant of any particular result. Participant should seek appropriate professional advice as to how the Applicable Laws in Participant’s country may apply to Participant’s situation.

Finally, if Participant is a citizen or resident of a country other than the one in which Participant currently is residing or working, transfers residence or employment to another country after the grant of the Shares of Restricted Stock, or is considered a resident of another country for local law purposes, the information in this Country Addendum may not apply to Participant in the same manner.

Participant understands that the Company and the Service Recipient may hold certain personal information about Participant, including, but not limited to, Participant’s name, home address and telephone number, date of birth, social insurance number or other identification number, salary, nationality, job title, any Shares or directorships held in the Company, details

of all Restricted Stock or any other entitlement to Shares awarded, canceled, exercised, vested, unvested or outstanding in Participant’s favor (“Data”), for the exclusive purpose of implementing, administering and managing the Plan.

Participant understands that Data may be transferred to a stock plan service provider, as may be selected by the Company in the future, assisting the Company with the implementation, administration and management of the Plan. Participant understands that the recipients of the Data may be located in the United States or elsewhere, and that the recipients’ country of operation (e.g., the United States) may have different data privacy laws and protections than Participant’s country. Participant understands that Participant may request information about sharing, processing, and storage of Data and may exercise their rights with respect to the Data, which may include the right to terminate sharing, processing, and storage, by following instructions in the Company’s Personnel Privacy Notice or by contacting Participant’s local human resources representative. Participant authorizes the Company, any stock plan service provider selected by the Company and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering and managing the Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purpose of implementing, administering and managing Participant’s participation in the Plan. Participant understands that Data will be held only as long as is necessary to implement, administer and manage Participant’s participation in the Plan.

Furthermore, if Participant resides and/or works in a member country of the European Union and/or the European Economic Area, including the United Kingdom, the following provisions supplement this Section 3:

To the satisfaction and on the direction of the Administrator all operations of the Plan and the Shares of Restricted Stock (at the time of grant and as necessary thereafter) shall include or be supported by appropriate agreements, notifications and arrangements in respect of Data and its use and processing under the Plan, in order to secure (a) the reasonable freedom of the Service Recipient, the Company and any Parent or Subsidiary, as appropriate, to operate the Plan and for connected purposes, and (b) compliance with the data-protection requirements applicable from time to time, including, if applicable, and without limitation, Regulation EU 2016/679 of the European Parliament and of the Council of 27 April 2016. Participant has certain rights under data protection legislation as summarized below:

Participant’s rights will in each case be subject to the restrictions set out in applicable data protection laws. Further information on these rights, and the circumstances in which they may arise in connection with the Company’s processing of Participant’s Data, can be obtained by contacting Participant’s local human resources representative. If Participant wants to review, verify, correct or request erasure of Participant’s Data, object to the processing of Participant’s Data, or request that the Company or the Service Recipient transfer a copy of Participant’s Data to another party, please contact Participant’s local human resources representative.

The Company agrees to ensure that Data transferred outside the European Economic Area will be done pursuant to a lawful transfer mechanism (for example, European Commission approved model contract clauses). The Company or the Service Recipient will separately provide Participant with information in a data privacy notice on the collection, processing and transfer of their Data, including the grounds for processing.

If Participant has any grievance, issue or problem in respect of the handling or processing of Participant’s Data in any way, Participant has the right to lodge a complaint to the competent data protection authority. The list of national data protection authorities for each country in the European Union and their contact details are available at: https://ec.europa.eu/justice/article-29/structure/data-protection-authorities/index_en.htm.

[Applicable jurisdiction specific provisions to be added at time of grant.]

EXHIBIT b

FORM OF SECTION 83(B) ELECTION

ELECTION UNDER SECTION 83(B) OF THE INTERNAL REVENUE CODE OF 1986

The undersigned taxpayer (the “Taxpayer”) hereby elects, pursuant to Section 83(b) of the Internal Revenue Code, to include in Taxpayer’s gross income, the amount of any compensation taxable to Taxpayer in connection with Taxpayer’s receipt of the property described below:

The Taxpayer has submitted a copy of this statement to the Company for whom the services were performed in connection with the Taxpayer’s receipt of the above-described property. The Taxpayer is the person performing the services in connection with the transfer of said property.

The undersigned understand(s) that the foregoing election may not be revoked except with the consent of the Commissioner.

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

PERFORMANCE UNIT AGREEMENT

NOTICE OF PERFORMANCE UNIT GRANT

Participant must notify the Company by the fifteenth (15th) day of the month following the Date of Grant if he or she wishes to reject this Award. Otherwise, Participant will be deemed to have accepted the Award on the terms and conditions on which it is offered.

Unless otherwise defined herein, each capitalized term used in this Performance Unit Agreement, which includes the Notice of Performance Unit Grant (the “Notice of Grant”), the Terms and Conditions of Performance Unit Grant, attached hereto as Exhibit A, and all other exhibits, appendices, and addenda attached hereto (this “Award Agreement”), will have the meaning given such term in the Accuray Incorporated (the “Company”) 2026 Equity Incentive Plan (the “Plan”).

Participant Name: [Name]

Address: [Address]

The undersigned Participant has been granted the right to receive an Award of Performance Units (“PSUs”), subject to the terms and conditions of the Plan and this Award Agreement, as follows:

Grant Number: ______________________________

Date of Grant: ______________________________

Total Number of PSUs: ______________________________

Vesting Schedule:

[For purposes of this Award Agreement, the Performance Period shall be the period commencing on the first day of the Company’s [__] fiscal year and ending on June 30, [__].]

Subject to Section 3 of Exhibit A and any acceleration provisions contained in the Plan, this Award Agreement or any other written agreement authorized by the Administrator between Participant and the Company (or any Parent, Subsidiary or Affiliate of the Company, as applicable) governing the terms of this Award, the PSUs will be scheduled to vest according to the following vesting schedule:

[Insert vesting schedule]

If Participant does not wish to receive this Award and/or does not consent and agree to the terms and conditions on which the Award is offered, as set forth in the Plan and this Award

Agreement, then Participant must reject the Award by notifying the Company at Accuray Incorporated, Attention: Stock Administration, 1240 Deming Way, Madison, WI 53717 no later than the fifteenth (15th) day of the month following the Date of Grant, in which case the Award will be cancelled. Participant’s failure to notify the Company of his or her rejection of the Award within this specified period will constitute Participant’s acceptance of the Award and his or her agreement with all terms and conditions of the Award, as set forth in the Plan and this Award Agreement.

Participant has reviewed the Plan and this Award Agreement in their entirety, has had an opportunity to obtain the advice of counsel prior to executing this Award Agreement and fully understands all provisions of the Plan and this Award Agreement. By accepting this Award, Participant hereby (i) agrees that this Award of PSUs is granted under and governed by the terms and conditions of the Plan and this Award Agreement, including for clarity the Terms and Conditions of Performance Unit Grant, attached hereto as Exhibit A, and all other exhibits, appendices and addenda attached hereto, all of which are made a part of this document, (ii) accepts this Award Agreement subject to all of the terms and provisions thereof, (iii) accepts as binding, conclusive and final all decisions or interpretations of the Administrator upon any questions relating to the Plan or this Award Agreement, and (iv) agrees to notify the Company upon any change in Participant’s residence address indicated below and to provide a valid email address if Participant no longer has a Company email address.

PARTICIPANT ACCURAY INCORPORATED

____________________________________ ____________________________________

Signature Signature

____________________________________ ____________________________________

Print Name Print Name

____________________________________

Title

Residence Address:

____________________________________

____________________________________

EXHIBIT A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

PERFORMANCE UNIT AGREEMENT

TERMS AND CONDITIONS OF PERFORMANCE UNIT GRANT

* * *

APPENDIX A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

COUNTRY ADDENDUM TO PERFORMANCE UNIT AGREEMENT

Unless otherwise defined herein, capitalized terms used in this Country Addendum will be ascribed the same defined meanings as set forth in the Award Agreement of which this Country Addendum forms a part (or the Plan or other written agreement as specified in this Award Agreement).

Terms and Conditions

This Country Addendum includes additional terms and conditions that govern the Award of PSUs granted pursuant to the terms and conditions of the Plan and this Award Agreement to which this Country Addendum is attached to the extent Participant resides and/or works outside the United States. If Participant is a citizen or resident (or is considered as such for local law purposes) of a country other than the country in which Participant is currently residing and/or working, or if Participant relocates to another country after the Award of PSUs is granted, the Company, in its discretion, will determine to what extent the terms and conditions contained herein will apply to Participant.

Notifications

This Country Addendum also may include information regarding exchange controls and certain other issues of which Participant should be aware with respect to Participant’s participation in the Plan. The information is based on the securities, exchange control and other Applicable Laws in effect in the respective countries as of August, 2025. Such Applicable Laws often are complex and change frequently. As a result, the Company strongly recommends that Participant not rely on the information in this Country Addendum as the only source of information relating to the consequences of Participant’s participation in the Plan because the information may be out of date at the time Participant vests in or receives or sells the Shares covered by the PSUs.

In addition, the information contained in this Country Addendum is general in nature and may not apply to Participant’s particular situation, and the Company is not in a position to assure Participant of any particular result. Participant should seek appropriate professional advice as to how the Applicable Laws in Participant’s country may apply to Participant’s situation.

Finally, if Participant is a citizen or resident of a country other than the one in which Participant currently is residing or working, transfers residence or employment to another country after the grant of the PSUs, or is considered a resident of another country for local law purposes, the information in this Country Addendum may not apply to Participant in the same manner.

Participant understands that the Company and the Service Recipient may hold certain personal information about Participant, including, but not limited to, Participant’s name, home address and telephone number, date of birth, social insurance number or other identification number, salary, nationality, job title, any Shares or directorships held in the Company, details of all PSUs or any other entitlement to Shares awarded, canceled, exercised, vested, unvested or outstanding in Participant’s favor (“Data”), for the exclusive purpose of implementing, administering and managing the Plan.

Participant understands that Data may be transferred to a stock plan service provider, as may be selected by the Company in the future, assisting the Company with the implementation, administration and management of the Plan. Participant understands that the recipients of the Data may be located in the United States or elsewhere, and that the recipients’ country of operation (e.g., the United States) may have different data privacy laws and protections than Participant’s country. Participant understands that Participant may request information about sharing, processing, and storage of Data and may exercise their rights with respect to the Data, which may include the right to terminate sharing, processing, and storage, by following instructions in the Company’s Personnel Privacy Notice or by contacting Participant’s local human resources representative. Participant authorizes the Company, any stock plan service provider selected by the Company and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering and managing the Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purpose of implementing, administering and managing Participant’s participation in the Plan. Participant understands that Data will be held only as long as is necessary to implement, administer and manage Participant’s participation in the Plan.

Furthermore, if Participant resides and/or works in a member country of the European Union and/or the European Economic Area, including the United Kingdom, the following provisions supplement this Section 3:

To the satisfaction and on the direction of the Administrator all operations of the Plan and the PSUs (at the time of grant and as necessary thereafter) shall include or be supported by appropriate agreements, notifications and arrangements in respect of Data and its use and processing under the Plan, in order to secure (a) the reasonable freedom of the Service Recipient, the Company and any Parent or Subsidiary, as appropriate, to operate the Plan and for connected purposes, and (b) compliance with the data-protection requirements applicable from time to time, including, if applicable, and without limitation, Regulation EU 2016/679 of the European Parliament and of the Council of 27 April 2016. Participant has certain rights under data protection legislation as summarized below:

Participant’s rights will in each case be subject to the restrictions set out in applicable data protection laws. Further information on these rights, and the circumstances in which they may arise in connection with the Company’s processing of Participant’s Data, can be obtained by contacting Participant’s local human resources representative. If Participant wants to review, verify, correct or request erasure of Participant’s Data, object to the processing of Participant’s Data, or request that the Company or the Service Recipient transfer a copy of Participant’s Data to another party, please contact Participant’s local human resources representative.

The Company agrees to ensure that Data transferred outside the European Economic Area will be done pursuant to a lawful transfer mechanism (for example, European Commission approved model contract clauses). The Company or the Service Recipient will separately provide Participant with information in a data privacy notice on the collection, processing and transfer of their Data, including the grounds for processing.

If Participant has any grievance, issue or problem in respect of the handling or processing of Participant’s Data in any way, Participant has the right to lodge a complaint to the competent data protection authority. The list of national data protection authorities for each country in the European Union and their contact details are available at: https://ec.europa.eu/justice/article-29/structure/data-protection-authorities/index_en.htm.

BELGIUM

Notifications

Foreign Asset/Account Reporting. Participant is required to report any securities (e.g., Shares acquired under the Plan) or bank accounts established outside of Belgium on his or her annual tax return. In a separate report, Belgium residents also are required to provide the National Bank of Belgium with the account details of any such foreign accounts (including the account number, bank name and country in which any such account was opened). This report, as well as additional information on how to complete it, can be found on the website of the National Bank of Belgium, www.nbb.be, under Kredietcentrales / Centrales des crédits caption. Participant should consult a personal tax advisor with respect to the applicable reporting obligations.

CANADA

Terms and Conditions

Form of Settlement. Notwithstanding any discretion contained in the Plan or anything to the contrary in this Award Agreement, the PSUs are payable only in Shares.

No Rights to Continued Service. The following provision supplements Section 11 of this Award Agreement:

For purposes of the PSUs, in the event that Participant ceases to provide services to Participant’s Service Recipient (for any reason whatsoever and whether or not later found to be invalid or in breach of employment laws in the jurisdiction where Participant provides services or the terms of Participant’s employment or service agreement, if any), Participant’s right to vest in the PSUs will terminate as of the date that is the earlier of: (1) the date Participant receives written notice of termination of service from Participant’s Service Recipient, or (2) the date Participant is no longer actively providing services to Participant’s Service Recipient, regardless of any notice period or period of pay in lieu of such notice required under local law (including, but not limited to statutory law, regulatory law and/or common law); in the event the date Participant ceases to provide services cannot be reasonably determined under the terms of this Award Agreement or the Plan, the Administrator in its sole discretion will determine the date Participant is no longer actively providing services to Participant’s Service Recipient.

The following terms and conditions apply to Participants resident in Quebec:

Language Consent. The parties acknowledge that it is their express wish that this Award Agreement, as well as all documents, notices, and legal proceedings entered into, given or instituted pursuant hereto or relating directly or indirectly hereto, be drawn up in English.

Consentement relatif à la langue utilisée. Les parties reconnaissent avoir exigé que cette convention soit rédigée en anglais, ainsi que tous les documents, avis et procédures judiciaires, éxécutés, donnés ou intentés en vertu de, ou liés directement ou indirectement à la présente.

Notifications

Securities Laws. Participant is permitted to sell Shares acquired through the Plan using the designated broker appointed by the Company, provided the resale of Shares acquired under the Plan takes place

outside Canada through the facilities of a stock exchange on which the Shares are listed (i.e., NASDAQ Stock Market).

Foreign Asset/Account Reporting. Specified foreign property, including Shares and PSUs, held by a Canadian resident must generally be reported annually on a Form T1135 (Foreign Income Verification Statement) if the total cost of Participant’s specified foreign property exceeds CAD100,000 at any time during the year. Thus, PSUs must be reported – generally at a nil cost - if the CAD100,000 cost threshold is exceeded because other specified foreign property is held by Participant. When shares are acquired, their cost generally is the adjusted cost base (“ACB”) of the shares. The ACB would ordinarily equal the fair market value of the shares at the time of acquisition, but if Participant owns other shares of the same company, this ACB may have to be averaged with the ACB of the other shares.

FRANCE

Terms and Conditions

Tax Considerations. The PSUs granted under this Award Agreement are intended to be French tax-qualified restricted stock units granted under Sections L. 225-197-1 to L. 225-197-6 of the French Commercial Code, as amended. Refer to “Accuray Incorporated 2026 Equity Incentive Plan French Sub-Plan.”

Language Consent. By accepting this Award Agreement providing for the terms and conditions of Participant’s grant, Participant confirms having read and understood the documents relating to this grant (the Plan, including the French Sub-Plan, and this Award Agreement) which were provided in English language. Participant accepts the terms of those documents accordingly.

Consentement relatif à la langue utilisée. En acceptant le Contrat d’Attribution décrivant les termes et conditions de l’attribution, Participant confirme ainsi avoir lu et compris les documents relatifs à cette attribution (le Plan et le Contrat d’Attribution) qui ont été communiqués en langue anglaise. Participant accepte les termes en connaissance de cause.

Notifications

Foreign Asset/Account Reporting. Participant must declare all foreign bank and brokerage accounts in which Participant holds cash or securities, including accounts that were opened and/or closed during the tax year, on an annual basis on form N° 3916, together with their income tax return. Participant should consult with a personal tax advisor to ensure compliance with applicable reporting obligations.

Exchange Controls. Participant must report the value of any cash or securities that he or she brings into France or sends out of France without the use of a financial institution to the French Customs and Excise Authorities when the value of such cash or securities reaches or exceeds the threshold amount (currently, €10,000).

GERMANY

Notifications

Exchange Controls. Cross-border payments in excess of €50,000 must be reported monthly to the German Federal Bank (Bundesbank). In case of payments in connection with securities (including proceeds realized upon the sale of Shares or the receipt of dividends), the report must be made by the seventh day of the month following the month in which the payment was received. The report must be filed electronically and the form of report (“Allgemeine Meldeportal Statistik”) can be accessed via the Bundesbank’s website (), in both German and English. Participant is responsible for making this report.

GREECE

Notifications

Foreign Asset Reporting. If Participant acquires Shares under the Plan, Participant should report such foreign assets and income on his or her tax return.

HONG KONG

Terms and Conditions

Securities Laws. Warning: The contents of this Award Agreement, including this Country Addendum, have not been reviewed by any regulatory authority in Hong Kong. Participant should exercise caution in relation to the offer. If Participant is in any doubt about any of the contents of this Award Agreement, including this Country Addendum, or the Plan, Participant should obtain independent professional advice. The PSUs and Shares issued upon settlement of the PSUs do not constitute a public offering of securities under Hong Kong law and are available only to eligible individuals employed or engaged by the Company and/or its Parent or its Subsidiaries. This Award Agreement, including this Country Addendum, the Plan and other incidental communication materials have not been prepared in accordance with and are not intended to constitute a “prospectus” for a public offering of securities under the applicable securities legislation in Hong Kong. The PSUs are intended only for the personal use of each eligible Employee or Consultant and may not be distributed to any other person.

Form of Settlement. Notwithstanding any discretion contained in the Plan or anything to the contrary in this Award Agreement, the PSUs are payable only in Shares.

Sale of Shares. This provision supplements Section 3 of this Award Agreement:

Shares received at vesting are accepted as a personal investment. In the event Participant’s PSUs vest and Shares are issued to Participant within six months of the Date of Grant, Participant agrees that he or she will not offer to the public or otherwise dispose of any Shares acquired prior to the six-month anniversary of the Date of Grant.

Notifications

Nature of Scheme. The Company specifically intends that the Plan will not be an occupational retirement scheme for purposes of the Occupational Retirement Schemes Ordinance.

ITALY

Terms and Conditions

Acknowledgment of Nature of Award. As a condition to receipt of the PSUs, Participant acknowledges having received and reviewed the Plan and this Award Agreement, including this Country Addendum, in their entirety and fully understands and accepts all provisions of the Plan and this Award Agreement, including this Country Addendum.

Participant further acknowledges having read and specifically approves the following Sections of this Award Agreement: Section 3 (“Vesting Schedule”), Section 4 (“Payment after Vesting”), Section 5 (“Forfeiture Upon Termination as a Service Provider”), Section 7 (“Tax Obligations”), Section 18 (“Electronic Delivery and Acceptance”), Section 24 (“Governing Law; Severability”) and the “Data Privacy,” “Nature of Grant,” and “Language” provisions set forth above in this Country Addendum.

Notifications

Exchange Controls. Participant is required to report in his or her annual tax return any investments (including Shares acquired under the Plan) held outside of Italy, if the investment may give rise to income in Italy. Bank accounts held abroad exceeding in the year the value of €15,000 or the euro equivalent (e.g., bank accounts where proceeds from the sale of Shares acquired under the Plan are deposited) also shall be reported. Participant is exempt from the formalities if the investments are made through an authorized broker resident in Italy.

JAPAN

Notifications

Foreign Asset/Account Reporting Information. Japanese residents are required to report details of any assets held outside Japan as of December 31, including Shares acquired under the Plan, to the extent such assets have a total net fair market value exceeding ¥50 million. Such report will be due by March 15 each year. Participant is responsible for complying with this reporting obligation if applicable and Participant should consult his or her personal tax advisor in this regard.

Exchange Control Information. If Participant acquires Shares with a value in excess of ¥100 million in a single transaction, Participant must file an ex post facto “Report Concerning Acquisition of Shares” with the Japanese Ministry of Finance through the Bank of Japan within 20 days of acquiring the shares of Stock. This form may be acquired at the Bank of Japan. Participant should verify the limits and reporting requirements as these rules can change. In addition, if the value of the Shares acquired exceeds ¥30 million a “Payment Report” must be filed with the Ministry of Finance through the Bank of Japan.

NETHERLANDS

Notifications

Dutch Prohibition Against Insider Trading. By accepting the PSUs, Participant understands that it is Participant’s responsibility to be aware of the Dutch insider trading rules. In particular, Participant understands that the Dutch securities laws that prohibit insider trading are based upon the European Market Abuse Directive and are stated in section 5:56 of the Dutch Financial Supervision Act (Wet op

het financieel toezicht or Wft) and in section 2 of the Market Abuse Decree (Besluit marktmisbruik Wft). For further information Participant is advised to review the insider rules provided at the following website of the Authority for the Financial Markets; https://www.afm.nl/nl-nl/consumenten. Participant understands and agrees that neither the Company nor the Service Recipient can be held liable if Participant violates the Dutch insider trading rules. Participant understands and agrees that Participant is responsible for ensuring his or her own compliance with these rules.

SWITZERLAND

Notifications

Securities Laws. Neither this Award Agreement (which includes this Country Addendum) nor any other materials relating to the offer constitutes a prospectus according to articles 35 et seq. of the Swiss Federal Act on Financial Services (“FinSA”), (ii) may be publicly distributed or otherwise made publicly available in Switzerland to any person other than a Service Provider of the Company, the Parent, any Subsidiary or Affiliate or (iii) has been or will be filed with, approved or supervised by any Swiss reviewing body according to article 51 of FinSA or any Swiss regulatory authority, including the Swiss Financial Market Supervisory Authority.

THAILAND

Notifications

Exchange Controls. When Participant sells Shares received upon PSU vesting, Participant must deposit the foreign currency in a foreign currency account and then repatriate such proceeds to Thailand within 360 days and convert such proceeds to Thai Baht. If the amount of the proceeds is US$200,000 (or its equivalent) or more, Participant must specifically report the inward remittance to a commercial bank being an authorized agent or other authorized agent of the Bank of Thailand on a foreign exchange transaction form to declare the purpose of such inward remittance. Failing to comply with these obligations, Participant may be subject to penalties assessed by the Bank of Thailand.

UNITED ARAB EMIRATES

Notifications

Securities Laws. Participation in the Plan is being offered only to Employees and Consultants of the Company and its Subsidiaries, and is in the nature of providing equity incentives to those providing services in the United Arab Emirates. The Plan and this Award Agreement are intended for distribution only to such Participants and must not be delivered to, or relied on by, any other person. Participant should conduct Participant’s own due diligence on the securities. If Participant does not understand the contents of the Plan or this Award Agreement, Participant should consult an authorized financial adviser. The Emirates Securities and Commodities Authority has no responsibility for reviewing or verifying any documents in connection with the Plan, and neither the Ministry of Economy nor the Dubai Department of Economic Development has approved the Plan or this Award Agreement, nor taken any steps to verify the information set out therein and has any responsibility for such documents.

UNITED KINGDOM

Terms and Conditions

Securities Laws. The Shares are offered pursuant to Article 1(4) of the United Kingdom Prospectus Regulation.

Tax Obligations. The following provisions supplement Section 7 of this Award Agreement:

Without limitation to Section 7 of this Award Agreement, Participant agrees that he or she is liable for all Tax Obligations in connection with the PSUs and hereby covenants to pay all such Tax Obligations, as and when requested by the Company, the Service Recipient or by His Majesty’s Revenue & Customs (“HMRC”) (or any other tax authority or any other relevant authority). Participant also hereby agrees to indemnify and keep indemnified the Company or the Service Recipient against any Tax Obligations that they are required to pay or withhold or have paid or will pay on Participant’s behalf to HMRC (or any other tax authority or any other relevant authority).

Notwithstanding the foregoing, if Participant is a director or executive officer of the Company (within the meaning of Section 13(k) of the U.S. Securities Exchange Act of 1934, as amended), Participant acknowledges that he or she may not be able to indemnify the Company and/or the Service Recipient for the amount of any uncollected income taxes, as it may be considered to be a loan and, therefore, it may constitute an additional benefit to Participant on which additional income tax and national insurance contributions (“NICs”) (including the Employer’s Liability, as defined below) will be payable. Participant will be responsible for reporting and paying any income tax and NICs (including the Employer’s Liability, as defined below) due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or, if different, Participant’s employer, as applicable, for the value of any NICs due on this additional benefit, which the Company or, if different, Participant’s employer may collect from Participant by any of the means set forth in Section 7 of this Award Agreement.

Joint Election. If Participant is a resident of the United Kingdom between the Date of Grant and the vesting date, as a condition of Participant’s participation in the Plan and the vesting of the PSUs, Participant agrees to accept any liability for secondary Class 1 NICs which may be payable by the Company and/or Participant’s employer in connection with the PSUs and any event giving rise to Tax Obligations (the “Employer’s Liability”). Without prejudice to the foregoing, Participant agrees to enter into a joint election with the Company, the form of such Joint Election being formally approved by HMRC (the “Joint Election”), attached hereto as Exhibit B, and any other required consent or elections. Participant further agrees to enter into such other joint elections as may be required between Participant and any successor to the Company and/or the Service Recipient. Participant further agrees that the Company and/or Participant’s Service Recipient may collect the Employer’s Liability from Participant by any of the means set forth in Section 7 of this Award Agreement.

If Participant does not enter into the Joint Election prior to the vesting of the PSUs, Participant will forfeit the PSUs and any Shares that have been issued will be returned to the Company at no cost to the Company, without any liability to the Company and/or Participant’s employer.

EXHIBIT B

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

FORM OF ELECTION TO TRANSFER THE EMPLOYER’S SECONDARY CLASS 1 NATIONAL INSURANCE LIABILITY TO THE EMPLOYEE

This Election is between:

(A) [Insert name of Employee] (the “Employee”), whose National Insurance number is [Insert National Insurance number], who is eligible to receive performance units (“Performance Units”) granted by Accuray Incorporated of 1240 Deming Way, Madison, WI 53717 U.S.A., pursuant to the terms and conditions of the Accuray Incorporated 2026 Equity Incentive Plan (the “Plan”), and

(B) Accuray Incorporates (the “Company”) whose offices are 1240 Deming Way, Madison, WI 53717 U.S.A., who may grant Performance Units under the Plan and is entering into this Election on behalf of the Employer.

2. Purpose of Election

2.1 This Election relates to the Employer’s secondary Class 1 National Insurance contributions (the “Employer’s Liability”) which may arise on the occurrence of a “Taxable Event” pursuant to section 4(4)(a) and/or paragraph 3B(1A), Schedule 1 of the Social Security Contributions and Benefits Act 1992 (“SSCBA”), including:

(i) the acquisition of securities pursuant to the Performance Units, (pursuant to section 477(3)(a) Income Tax (Earnings & Pension) Act 2003 (“ITEPA”)); and/or

(ii) the assignment or release of the Performance Units in return for consideration (pursuant to section 477(3)(b) ITEPA); and/or

(iii) the receipt of a benefit in connection with the Performance Units (pursuant to section 477(3)(c) ITEPA);

(iv) post-acquisition charges relating to the Performance Units (pursuant to section 426 of ITEPA); and/or

(v) post-acquisition charges related to the Performance Units (pursuant to section 438 of ITEPA).

2.2 This Election applies to all Performance Units granted to the Employee under the Plan, on or after [insert date] up to the termination date of the Plan.

2.3 This Election is made in accordance with paragraph 3B(1) of Schedule 1 to SSCBA.

2.4 This Election does not apply in relation to any liability, or any part of any liability, arising as a result of regulations being given retrospective effect by virtue of section 4B(2) of either the SSCBA, or the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

2.5 This Election will not apply to the extent that it relates to relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value).

The Employee, and the Company jointly elect that the entire liability of the Employer to pay the Employer’s Liability on the Taxable Event is hereby transferred to the Employee. The Employee understands that by entering into this Election, he or she will become personally liable for the Employer’s Liability covered by this Election.

4.1 The Employee, and the Company acknowledge that the Employer is under a duty to remit the Employer’s Liability to His Majesty’s Revenue & Customs (“HMRC”) on behalf of the Employee within 14 days after the end of the UK tax month during with the Taxable Event occurs, or such other period of time, as prescribed. The Employee agrees to pay to the Company and/or the Employer the Employer’s Liability on demand at any time on or after the Taxable Event and hereby authorizes the Company and/or the Employer to account for the Employer’s Liability to HMRC.

4.2 Without limitation to Clause 4.1 above, the Employee hereby authorises the Company and/or the Employer to collect the Employer’s Liability from the Employee at any time on or after the Taxable Event:

(i) directly from the Employee by payment in cash or cleared funds; and/or

(ii) by deduction from salary or any other payment payable to the Employee at any time on or after the date of the Taxable Event; and/or

(iii) by arranging, on behalf of the Employee, for the sale of some of the securities which the Employee is entitled to receive in respect of the Performance Units; and/or

(iv) through any other method set forth in the Performance Unit Agreement entered into between the Employee and the Company.

4.3 The Company hereby reserves for itself and the Employer the right to withhold the transfer of any securities to the Employee until full payment of the Employer’s Liability is received.

5. Duration of Election

5.1 The Employee and the Company agree to be bound by the terms of this Election regardless of whether the Employee is transferred abroad or is not employed by the Employer on the date on which the Employer’s Liability becomes due.

5.2 This Election will continue in effect until the earliest of the following:

(i) such time as both the Employee and the Company agree in writing that it should cease to have effect;

(ii) on the date the Company serves written notice on the Employee terminating its effect;

(iii) on the date HMRC withdraws approval of this Form of Election; or

(iv) on the date the Election ceases to have effect in accordance with its terms in respect of any outstanding Performance Units granted under the Plan.

Acceptance by the Employee

The Employee acknowledges that by signing this Election [or clicking on the “ACCEPT” box where indicated,] the Employee agrees to be bound by the terms of this Election as stated above from the date of doing so.

Signature ______________________________

Date ______________________________

Acceptance by the Company

The Company acknowledges that, by signing this Election or arranging for the scanned signature of an authorised representative to appear on this Election, the Company agrees to be bound by the terms of this Election as stated above.

Signature for and on behalf of the Company / Employer ____________________________

Position ____________________________

SCHEDULE TO FORM OF ELECTION – EMPLOYING COMPANY

The employing company to which this Election relates is:

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

RESTRICTED STOCK UNIT AGREEMENT

NOTICE OF RESTRICTED STOCK UNIT GRANT

Participant must notify the Company by the twenty-first (21st) day of the month following the Date of Grant if he or she wishes to reject this Award. Otherwise, Participant will be deemed to have accepted the Award on the terms and conditions on which it is offered.

Unless otherwise defined herein, each capitalized term used in this Restricted Stock Unit Agreement, which includes the Notice of Restricted Stock Unit Grant (the “Notice of Grant”), the Terms and Conditions of Restricted Stock Unit Grant, attached hereto as Exhibit A, and all other exhibits, appendices, and addenda attached hereto (this “Award Agreement”), will have the meaning given such term in the Accuray Incorporated (the “Company”) 2026 Equity Incentive Plan (the “Plan”).

Participant Name: [Name]

Address: [Address]

The undersigned Participant has been granted the right to receive an Award of Restricted Stock Units, subject to the terms and conditions of the Plan and this Award Agreement, as follows:

Grant Number: ______________________________

Date of Grant: ______________________________

Vesting Commencement Date: ______________________________

Total Number of Restricted Stock Units: ______________________________

Vesting Schedule:

Subject to Section 3 of Exhibit A and any acceleration provisions contained in the Plan, this Award Agreement or any other written agreement authorized by the Administrator between Participant and the Company (or any Parent, Subsidiary or Affiliate of the Company, as applicable) governing the terms of this Award, the Restricted Stock Units will be scheduled to vest according to the following vesting schedule:

[One hundred percent of the Total Number of Restricted Stock Units (as set forth above) subject to this Award Agreement will be scheduled to vest on the one (1) year anniversary of the Vesting Commencement Date (the “Vesting Date”), subject to Participant continuing to be a Service Provider through such Vesting Date.]

If Participant does not wish to receive this Award and/or does not consent and agree to the terms and conditions on which the Award is offered, as set forth in the Plan and this Award

Agreement, then Participant must reject the Award by notifying the Company at Accuray Incorporated, Attention: Stock Administration, 1240 Deming Way, Madison, WI 53717 no later than the twenty‑first (21st) day of the month following the Date of Grant, in which case the Award will be cancelled. Participant’s failure to notify the Company of his or her rejection of the Award within this specified period will constitute Participant’s (a) acceptance of the Award and his or her agreement with all terms and conditions of the Award, as set forth in the Plan and this Award Agreement, and (b) election NOT to participate in the Net Settlement Arrangement described in Section 7(b) of Exhibit A.

Participant has reviewed the Plan and this Award Agreement in their entirety, has had an opportunity to obtain the advice of counsel prior to executing this Award Agreement and fully understands all provisions of the Plan and this Award Agreement. By accepting this Award, Participant hereby (i) agrees that this Award of Restricted Stock Units is granted under and governed by the terms and conditions of the Plan and this Award Agreement, including for clarity the Terms and Conditions of Restricted Stock Unit Grant, attached hereto as Exhibit A, and all other exhibits, appendices and addenda attached hereto, all of which are made a part of this document, (ii) accepts this Award Agreement subject to all of the terms and provisions thereof, (iii) accepts as binding, conclusive and final all decisions or interpretations of the Administrator upon any questions relating to the Plan or this Award Agreement, and (iv) agrees to notify the Company upon any change in Participant’s residence address indicated below and to provide a valid email address if Participant no longer has a Company email address.

PARTICIPANT ACCURAY INCORPORATED

____________________________________ ____________________________________

Signature Signature

____________________________________ ____________________________________

Print Name Print Name

____________________________________

Title

Residence Address:

____________________________________

____________________________________

EXHIBIT A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

RESTRICTED STOCK UNIT AGREEMENT

TERMS AND CONDITIONS OF RESTRICTED STOCK UNIT GRANT

Please indicate whether or not you wish to participate in Net Settlement Arrangement by checking the appropriate box below.

Participant's Election Regarding the Net Settlement Arrangement:

□ I DO NOT wish to participate in the Net Settlement Arrangement described in Section 7(b) above.

□ I DO wish to participate in the Net Settlement Arrangement

described in Section 7(b) above.

If Participant fails to return the executed Award Agreement to the Company with one of the boxes above checked, Participant shall automatically be deemed to have elected NOT to participate in the Net Settlement Arrangement described in this Section 7(b).

* * *

APPENDIX A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

COUNTRY ADDENDUM TO RESTRICTED STOCK UNIT AGREEMENT

Unless otherwise defined herein, capitalized terms used in this Country Addendum will be ascribed the same defined meanings as set forth in this Award Agreement of which this Country Addendum forms a part (or the Plan or other written agreement as specified in this Award Agreement).

Terms and Conditions

This Country Addendum includes additional terms and conditions that govern the Award of Restricted Stock Units granted pursuant to the terms and conditions of the Plan and this Award Agreement to which this Country Addendum is attached to the extent Participant resides and/or works outside the United States. If Participant is a citizen or resident (or is considered as such for local law purposes) of a country other than the country in which Participant is currently residing and/or working, or if Participant relocates to another country after the Award of Restricted Stock Units is granted, the Company, in its discretion, will determine to what extent the terms and conditions contained herein will apply to Participant.

Notifications

This Country Addendum also may include information regarding exchange controls and certain other issues of which Participant should be aware with respect to Participant’s participation in the Plan. The information is based on the securities, exchange control and other Applicable Laws in effect in the respective countries as of August 2025. Such Applicable Laws often are complex and change frequently. As a result, the Company strongly recommends that Participant not rely on the information in this Country Addendum as the only source of information relating to the consequences of Participant’s participation in the Plan because the information may be out of date at the time Participant vests in or receives or sells the Shares covered by the Restricted Stock Units.

In addition, the information contained in this Country Addendum is general in nature and may not apply to Participant’s particular situation, and the Company is not in a position to assure Participant of any particular result. Participant should seek appropriate professional advice as to how the Applicable Laws in Participant’s country may apply to Participant’s situation.

Finally, if Participant is a citizen or resident of a country other than the one in which Participant currently is residing or working, transfers residence or employment to another country after the grant of the Restricted Stock Units, or is considered a resident of another country for local law purposes, the information in this Country Addendum may not apply to Participant in the same manner.

Participant understands that the Company and the Service Recipient may hold certain personal information about Participant, including, but not limited to, Participant’s name, home address and telephone number, date of birth, social insurance number or other identification number, salary, nationality, job title, any Shares or directorships held in the Company, details of all Restricted Stock Units or any other entitlement to Shares awarded, canceled, exercised, vested,

unvested or outstanding in Participant’s favor (“Data”), for the exclusive purpose of implementing, administering and managing the Plan.

Participant understands that Data may be transferred to a stock plan service provider, as may be selected by the Company in the future, assisting the Company with the implementation, administration and management of the Plan. Participant understands that the recipients of the Data may be located in the United States or elsewhere, and that the recipients’ country of operation (e.g., the United States) may have different data privacy laws and protections than Participant’s country. Participant understands that Participant may request information about sharing, processing, and storage of Data and may exercise their rights with respect to the Data, which may include the right to terminate sharing, processing, and storage, by following instructions in the Company’s Personnel Privacy Notice or by contacting Participant’s local human resources representative. Participant authorizes the Company, any stock plan service provider selected by the Company and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering and managing the Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purpose of implementing, administering and managing Participant’s participation in the Plan. Participant understands that Data will be held only as long as is necessary to implement, administer and manage Participant’s participation in the Plan.

Furthermore, if Participant resides and/or works in a member country of the European Union and/or the European Economic Area, including the United Kingdom, the following provisions supplement this Section 3:

To the satisfaction and on the direction of the Administrator all operations of the Plan and the Restricted Stock Units (at the time of grant and as necessary thereafter) shall include or be supported by appropriate agreements, notifications and arrangements in respect of Data and its use and processing under the Plan, in order to secure (a) the reasonable freedom of the Service Recipient, the Company and any Parent or Subsidiary, as appropriate, to operate the Plan and for connected purposes, and (b) compliance with the data-protection requirements applicable from time to time, including, if applicable, and without limitation, Regulation EU 2016/679 of the European Parliament and of the Council of 27 April 2016. Participant has certain rights under data protection legislation as summarized below:

Participant’s rights will in each case be subject to the restrictions set out in applicable data protection laws. Further information on these rights, and the circumstances in which they may arise in connection with the Company’s processing of Participant’s Data, can be obtained by contacting Participant’s local human resources representative. If Participant wants to review, verify, correct or request erasure of Participant’s Data, object to the processing of Participant’s Data, or request that the Company or the Service Recipient transfer a copy of Participant’s Data to another party, please contact Participant’s local human resources representative.

The Company agrees to ensure that Data transferred outside the European Economic Area will be done pursuant to a lawful transfer mechanism (for example, European Commission approved model contract clauses). The Company or the Service Recipient will separately provide Participant with information in a data privacy notice on the collection, processing and transfer of their Data, including the grounds for processing.

If Participant has any grievance, issue or problem in respect of the handling or processing of Participant’s Data in any way, Participant has the right to lodge a complaint to the competent data protection authority. The list of national data protection authorities for each country in the European Union and their contact details are available at: https://ec.europa.eu/justice/article-29/structure/data-protection-authorities/index_en.htm.

BELGIUM

Notifications

Foreign Asset/Account Reporting. Participant is required to report any securities (e.g., Shares acquired under the Plan) or bank accounts established outside of Belgium on his or her annual tax return. In a separate report, Belgium residents also are required to provide the National Bank of Belgium with the account details of any such foreign accounts (including the account number, bank name and country in which any such account was opened). This report, as well as additional information on how to complete it, can be found on the website of the National Bank of Belgium, www.nbb.be, under Kredietcentrales / Centrales des crédits caption. Participant should consult a personal tax advisor with respect to the applicable reporting obligations.

CANADA

Terms and Conditions

Form of Settlement. Notwithstanding any discretion contained in the Plan or anything to the contrary in this Award Agreement, the Restricted Stock Units are payable only in Shares.

No Rights to Continued Service. The following provision supplements Section 11 of this Award Agreement:

For purposes of the Restricted Stock Units, in the event that Participant ceases to provide services to Participant’s Service Recipient (for any reason whatsoever and whether or not later found to be invalid or in breach of employment laws in the jurisdiction where Participant provides services or the terms of Participant’s employment or service agreement, if any), Participant’s right to vest in the Restricted Stock Units will terminate as of the date that is the earlier of: (1) the date Participant receives written notice of termination of service from Participant’s Service Recipient, or (2) the date Participant is no longer actively providing services to Participant’s Service Recipient, regardless of any notice period or period of pay in lieu of such notice required under local law (including, but not limited to statutory law, regulatory law and/or common law); in the event the date Participant ceases to provide services cannot be reasonably determined under the terms of this Award Agreement or the Plan, the Administrator in its sole discretion will determine the date Participant is no longer actively providing services to Participant’s Service Recipient.

The following terms and conditions apply to Participants resident in Quebec:

Language Consent. The parties acknowledge that it is their express wish that this Award Agreement, as well as all documents, notices, and legal proceedings entered into, given or instituted pursuant hereto or relating directly or indirectly hereto, be drawn up in English.

Consentement relatif à la langue utilisée. Les parties reconnaissent avoir exigé que cette convention soit rédigée en anglais, ainsi que tous les documents, avis et procédures judiciaires, éxécutés, donnés ou intentés en vertu de, ou liés directement ou indirectement à la présente.

Notifications

Securities Laws. Participant is permitted to sell Shares acquired through the Plan using the designated broker appointed by the Company, provided the resale of Shares acquired under the Plan takes place outside Canada through the facilities of a stock exchange on which the Shares are listed (i.e., NASDAQ Stock Market).

Foreign Asset/Account Reporting. Specified foreign property, including Shares and Restricted Stock Units, held by a Canadian resident must generally be reported annually on a Form T1135 (Foreign Income Verification Statement) if the total cost of Participant’s specified foreign property exceeds CAD100,000 at any time during the year. Thus, Restricted Stock Units must be reported – generally at a nil cost - if the CAD100,000 cost threshold is exceeded because other specified foreign property is held by Participant. When shares are acquired, their cost generally is the adjusted cost base (“ACB”) of the shares. The ACB would ordinarily equal the fair market value of the shares at the time of acquisition, but if Participant owns other shares of the same company, this ACB may have to be averaged with the ACB of the other shares.

FRANCE

Terms and Conditions

Tax Considerations. The Restricted Stock Units granted under this Award Agreement are intended to be French tax-qualified restricted stock units granted under Sections L. 225-197-1 to L. 225-197-6 of the French Commercial Code, as amended. Refer to “Accuray Incorporated 2026 Equity Incentive Plan French Sub-Plan.”

Language Consent. By accepting this Award Agreement providing for the terms and conditions of Participant’s grant, Participant confirms having read and understood the documents relating to this grant (the Plan, including the French Sub-Plan, and this Award Agreement) which were provided in English language. Participant accepts the terms of those documents accordingly.

Consentement relatif à la langue utilisée. En acceptant le Contrat d’Attribution décrivant les termes et conditions de l’attribution, Participant confirme ainsi avoir lu et compris les documents relatifs à cette attribution (le Plan et le Contrat d’Attribution) qui ont été communiqués en langue anglaise. Participant accepte les termes en connaissance de cause.

Notifications

Foreign Asset/Account Reporting. Participant must declare all foreign bank and brokerage accounts in which Participant holds cash or securities, including accounts that were opened and/or closed during the tax year, on an annual basis on form N° 3916, together with their income tax return. Participant should consult with a personal tax advisor to ensure compliance with applicable reporting obligations.

Exchange Controls. Participant must report the value of any cash or securities that he or she brings into France or sends out of France without the use of a financial institution to the French Customs and Excise Authorities when the value of such cash or securities reaches or exceeds the threshold amount (currently, €10,000).

GERMANY

Notifications

Exchange Controls. Cross-border payments in excess of €50,000 must be reported monthly to the German Federal Bank (Bundesbank). In case of payments in connection with securities (including proceeds realized upon the sale of Shares or the receipt of dividends), the report must be made by the seventh day of the month following the month in which the payment was received. The report must be filed electronically and the form of report (“Allgemeine Meldeportal Statistik”) can be accessed via the Bundesbank’s website (), in both German and English. Participant is responsible for making this report.

GREECE

Notifications

Foreign Asset Reporting. If Participant acquires Shares under the Plan, Participant should report such foreign assets and income on his or her tax return.

HONG KONG

Terms and Conditions

Securities Laws. Warning: The contents of this Award Agreement, including this Country Addendum, have not been reviewed by any regulatory authority in Hong Kong. Participant should exercise caution in relation to the offer. If Participant is in any doubt about any of the contents of this Award Agreement, including this Country Addendum, or the Plan, Participant should obtain independent professional advice. The Restricted Stock Units and Shares issued upon settlement of the Restricted Stock Units do not constitute a public offering of securities under Hong Kong law and are available only to eligible individuals employed or engaged by the Company and/or its Parent or its Subsidiaries. This Award Agreement, including this Country Addendum, the Plan and other incidental communication materials have not been prepared in accordance with and are not intended to constitute a “prospectus” for a public offering of securities under the applicable securities legislation in Hong Kong. The Restricted Stock Units are intended only for the personal use of each eligible Employee or Consultant and may not be distributed to any other person.

Form of Settlement. Notwithstanding any discretion contained in the Plan or anything to the contrary in this Award Agreement, the Restricted Stock Units are payable only in Shares.

Sale of Shares. This provision supplements Section 3 of this Award Agreement:

Shares received at vesting are accepted as a personal investment. In the event Participant’s Restricted Stock Units vest and Shares are issued to Participant within six months of the Date of Grant, Participant agrees that he or she will not offer to the public or otherwise dispose of any Shares acquired prior to the six-month anniversary of the Date of Grant.

Notifications

Nature of Scheme. The Company specifically intends that the Plan will not be an occupational retirement scheme for purposes of the Occupational Retirement Schemes Ordinance.

ITALY

Terms and Conditions

Acknowledgment of Nature of Award. As a condition to receipt of the Restricted Stock Units, Participant acknowledges having received and reviewed the Plan and this Award Agreement, including this Country Addendum, in their entirety and fully understands and accepts all provisions of the Plan and this Award Agreement, including this Country Addendum.

Participant further acknowledges having read and specifically approves the following Sections of this Award Agreement: Section 3 (“Vesting Schedule”), Section 4 (“Payment after Vesting”), Section 5 (“Forfeiture Upon Termination as a Service Provider”), Section 7 (“Tax Obligations”), Section 18 (“Electronic Delivery and Acceptance”), Section 24 (“Governing Law; Severability”) and the “Data Privacy,” “Nature of Grant,” and “Language” provisions set forth above in this Country Addendum.

Notifications

Exchange Controls. Participant is required to report in his or her annual tax return any investments (including Shares acquired under the Plan) held outside of Italy, if the investment may give rise to income in Italy. Bank accounts held abroad exceeding in the year the value of €15,000 or the euro equivalent (e.g., bank accounts where proceeds from the sale of Shares acquired under the Plan are deposited) also shall be reported. Participant is exempt from the formalities if the investments are made through an authorized broker resident in Italy.

JAPAN

Notifications

Foreign Asset/Account Reporting Information. Japanese residents are required to report details of any assets held outside Japan as of December 31, including Shares acquired under the Plan, to the extent such assets have a total net fair market value exceeding ¥50 million. Such report will be due by March 15 each year. Participant is responsible for complying with this reporting obligation if applicable and Participant should consult his or her personal tax advisor in this regard.

Exchange Control Information. If Participant acquires Shares with a value in excess of ¥100 million in a single transaction, Participant must file an ex post facto “Report Concerning Acquisition of Shares” with the Japanese Ministry of Finance through the Bank of Japan within 20 days of acquiring the shares of Stock. This form may be acquired at the Bank of Japan. Participant should verify the limits and reporting requirements as these rules can change. In addition, if the value of the Shares acquired exceeds ¥30 million a “Payment Report” must be filed with the Ministry of Finance through the Bank of Japan.

NETHERLANDS

Notifications

Dutch Prohibition Against Insider Trading. By accepting the Restricted Stock Units, Participant understands that it is Participant’s responsibility to be aware of the Dutch insider trading rules. In particular, Participant understands that the Dutch securities laws that prohibit insider trading are based upon the European Market Abuse Directive and are stated in section 5:56 of the Dutch Financial Supervision Act (Wet op het financieel toezicht or Wft) and in section 2 of the Market Abuse Decree (Besluit marktmisbruik Wft). For further information Participant is advised to review the insider rules provided at the following website of the Authority for the Financial Markets; https://www.afm.nl/nl-nl/consumenten. Participant understands and agrees that neither the Company nor the Service Recipient can be held liable if Participant violates the Dutch insider trading rules. Participant understands and agrees that Participant is responsible for ensuring his or her own compliance with these rules.

SWITZERLAND

Notifications

Securities Laws. Neither this Award Agreement (which includes this Country Addendum) nor any other materials relating to the offer constitutes a prospectus according to articles 35 et seq. of the Swiss Federal Act on Financial Services (“FinSA”), (ii) may be publicly distributed or otherwise made publicly available in Switzerland to any person other than a Service Provider of the Company, the Parent, any Subsidiary or Affiliate or (iii) has been or will be filed with, approved or supervised by any Swiss reviewing body according to article 51 of FinSA or any Swiss regulatory authority, including the Swiss Financial Market Supervisory Authority.

THAILAND

Notifications

Exchange Controls. When Participant sells Shares received upon Restricted Stock Unit vesting, Participant must deposit the foreign currency in a foreign currency account and then repatriate such proceeds to Thailand within 360 days and convert such proceeds to Thai Baht. If the amount of the proceeds is US$200,000 (or its equivalent) or more, Participant must specifically report the inward remittance to a commercial bank being an authorized agent or other authorized agent of the Bank of Thailand on a foreign exchange transaction form to declare the purpose of such inward remittance. Failing to comply with these obligations, Participant may be subject to penalties assessed by the Bank of Thailand.

UNITED ARAB EMIRATES

Notifications

Securities Laws. Participation in the Plan is being offered only to Employees and Consultants of the Company and its Subsidiaries, and is in the nature of providing equity incentives to those providing services in the United Arab Emirates. The Plan and this Award Agreement are intended for distribution

only to such Participants and must not be delivered to, or relied on by, any other person. Participant should conduct Participant’s own due diligence on the securities. If Participant does not understand the contents of the Plan or this Award Agreement, Participant should consult an authorized financial adviser. The Emirates Securities and Commodities Authority has no responsibility for reviewing or verifying any documents in connection with the Plan, and neither the Ministry of Economy nor the Dubai Department of Economic Development has approved the Plan or this Award Agreement, nor taken any steps to verify the information set out therein and has any responsibility for such documents.

UNITED KINGDOM

Terms and Conditions

Securities Laws. The Shares are offered pursuant to Article 1(4) of the United Kingdom Prospectus Regulation.

Tax Obligations. The following provisions supplement Section 7 of this Award Agreement:

Without limitation to Section 7 of this Award Agreement, Participant agrees that he or she is liable for all Tax Obligations in connection with the Restricted Stock Units and hereby covenants to pay all such Tax Obligations, as and when requested by the Company, the Service Recipient or by His Majesty’s Revenue & Customs (“HMRC”) (or any other tax authority or any other relevant authority). Participant also hereby agrees to indemnify and keep indemnified the Company or the Service Recipient against any Tax Obligations that they are required to pay or withhold or have paid or will pay on Participant’s behalf to HMRC (or any other tax authority or any other relevant authority).

Notwithstanding the foregoing, if Participant is a director or executive officer of the Company (within the meaning of Section 13(k) of the U.S. Securities Exchange Act of 1934, as amended), Participant acknowledges that he or she may not be able to indemnify the Company and/or the Service Recipient for the amount of any uncollected income taxes, as it may be considered to be a loan and, therefore, it may constitute an additional benefit to Participant on which additional income tax and national insurance contributions (“NICs”) (including the Employer’s Liability, as defined below) will be payable. Participant will be responsible for reporting and paying any income tax and NICs (including the Employer’s Liability, as defined below) due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or, if different, Participant’s employer, as applicable, for the value of any NICs due on this additional benefit, which the Company or, if different, Participant’s employer may collect from Participant by any of the means set forth in Section 7 of this Award Agreement.

Joint Election. If Participant is a resident of the United Kingdom between the Date of Grant and the vesting date, as a condition of Participant’s participation in the Plan and the vesting of the Restricted Stock Units, Participant agrees to accept any liability for secondary Class 1 NICs which may be payable by the Company and/or Participant’s employer in connection with the Restricted Stock Units and any event giving rise to Tax Obligations (the “Employer’s Liability”). Without prejudice to the foregoing, Participant agrees to enter into a joint election with the Company, the form of such Joint Election being formally approved by HMRC (the “Joint Election”), attached hereto as Exhibit B, and any other required consent or elections. Participant further agrees to enter into such other joint elections as may be required between Participant and any successor to the Company and/or the Service

Recipient. Participant further agrees that the Company and/or Participant’s Service Recipient may collect the Employer’s Liability from Participant by any of the means set forth in Section 7 of this Award Agreement.

If Participant does not enter into the Joint Election prior to the vesting of the Restricted Stock Units, Participant will forfeit the Restricted Stock Units and any Shares that have been issued will be returned to the Company at no cost to the Company, without any liability to the Company and/or Participant’s employer.

EXHIBIT B

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

FORM OF ELECTION TO TRANSFER THE EMPLOYER’S SECONDARY CLASS 1 NATIONAL INSURANCE LIABILITY TO THE EMPLOYEE

This Election is between:

(A) [Insert name of Employee] (the “Employee”), whose National Insurance number is [Insert National Insurance number], who is eligible to receive restricted stock units (“Restricted Stock Units”) granted by Accuray Incorporated of 1240 Deming Way, Madison, WI 53717 U.S.A., pursuant to the terms and conditions of the Accuray Incorporated 2026 Equity Incentive Plan (the “Plan”), and

(B) Accuray Incorporates (the “Company”) whose offices are 1240 Deming Way, Madison, WI 53717 U.S.A., who may grant Restricted Stock Units under the Plan and is entering into this Election on behalf of the Employer.

2. Purpose of Election

2.1 This Election relates to the Employer’s secondary Class 1 National Insurance contributions (the “Employer’s Liability”) which may arise on the occurrence of a “Taxable Event” pursuant to section 4(4)(a) and/or paragraph 3B(1A), Schedule 1 of the Social Security Contributions and Benefits Act 1992 (“SSCBA”), including:

(i) the acquisition of securities pursuant to the Restricted Stock Units, (pursuant to section 477(3)(a) Income Tax (Earnings & Pension) Act 2003 (“ITEPA”)); and/or

(ii) the assignment or release of the Restricted Stock Units in return for consideration (pursuant to section 477(3)(b) ITEPA); and/or

(iii) the receipt of a benefit in connection with the Restricted Stock Units (pursuant to section 477(3)(c) ITEPA);

(iv) post-acquisition charges relating to the Restricted Stock Units (pursuant to section 426 of ITEPA); and/or

(v) post-acquisition charges related to the Restricted Stock Units (pursuant to section 438 of ITEPA).

2.2 This Election applies to all Restricted Stock Units granted to the Employee under the Plan, on or after [insert date] up to the termination date of the Plan.

2.3 This Election is made in accordance with paragraph 3B(1) of Schedule 1 to SSCBA.

2.4 This Election does not apply in relation to any liability, or any part of any liability, arising as a result of regulations being given retrospective effect by virtue of section 4B(2) of either the SSCBA, or the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

2.5 This Election will not apply to the extent that it relates to relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value).

The Employee, and the Company jointly elect that the entire liability of the Employer to pay the Employer’s Liability on the Taxable Event is hereby transferred to the Employee. The Employee understands that by entering into this Election, he or she will become personally liable for the Employer’s Liability covered by this Election.

4.1 The Employee, and the Company acknowledge that the Employer is under a duty to remit the Employer’s Liability to His Majesty’s Revenue & Customs (“HMRC”) on behalf of the Employee within 14 days after the end of the UK tax month during with the Taxable Event occurs, or such other period of time, as prescribed. The Employee agrees to pay to the Company and/or the Employer the Employer’s Liability on demand at any time on or after the Taxable Event and hereby authorizes the Company and/or the Employer to account for the Employer’s Liability to HMRC.

4.2 Without limitation to Clause 4.1 above, the Employee hereby authorises the Company and/or the Employer to collect the Employer’s Liability from the Employee at any time on or after the Taxable Event:

(i) directly from the Employee by payment in cash or cleared funds; and/or

(ii) by deduction from salary or any other payment payable to the Employee at any time on or after the date of the Taxable Event; and/or

(iii) by arranging, on behalf of the Employee, for the sale of some of the securities which the Employee is entitled to receive in respect of the Restricted Stock Units; and/or

(iv) through any other method set forth in the Restricted Stock Unit Agreement entered into between the Employee and the Company.

4.3 The Company hereby reserves for itself and the Employer the right to withhold the transfer of any securities to the Employee until full payment of the Employer’s Liability is received.

5. Duration of Election

5.1 The Employee and the Company agree to be bound by the terms of this Election regardless of whether the Employee is transferred abroad or is not employed by the Employer on the date on which the Employer’s Liability becomes due.

5.2 This Election will continue in effect until the earliest of the following:

(i) such time as both the Employee and the Company agree in writing that it should cease to have effect;

(ii) on the date the Company serves written notice on the Employee terminating its effect;

(iii) on the date HMRC withdraws approval of this Form of Election; or

(iv) on the date the Election ceases to have effect in accordance with its terms in respect of any outstanding Restricted Stock Units granted under the Plan.

Acceptance by the Employee

The Employee acknowledges that by signing this Election [or clicking on the “ACCEPT” box where indicated,] the Employee agrees to be bound by the terms of this Election as stated above from the date of doing so.

Signature ______________________________

Date ______________________________

Acceptance by the Company

The Company acknowledges that, by signing this Election or arranging for the scanned signature of an authorised representative to appear on this Election, the Company agrees to be bound by the terms of this Election as stated above.

Signature for and on behalf of the Company / Employer ____________________________

Position ____________________________

SCHEDULE TO FORM OF ELECTION – EMPLOYING COMPANY

The employing company to which this Election relates is:

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

RESTRICTED STOCK UNIT AGREEMENT

NOTICE OF RESTRICTED STOCK UNIT GRANT

Participant must notify the Company by the fifteenth (15th) day of the month following the Date of Grant if he or she wishes to reject this Award. Otherwise, Participant will be deemed to have accepted the Award on the terms and conditions on which it is offered.

Unless otherwise defined herein, each capitalized term used in this Restricted Stock Unit Agreement, which includes the Notice of Restricted Stock Unit Grant (the “Notice of Grant”), the Terms and Conditions of Restricted Stock Unit Grant, attached hereto as Exhibit A, and all other exhibits, appendices, and addenda attached hereto (this “Award Agreement”), will have the meaning given such term in the Accuray Incorporated (the “Company”) 2026 Equity Incentive Plan (the “Plan”).

Participant Name: [Name]

Address: [Address]

The undersigned Participant has been granted the right to receive an Award of Restricted Stock Units, subject to the terms and conditions of the Plan and this Award Agreement, as follows:

Grant Number: ______________________________

Date of Grant: ______________________________

Vesting Commencement Date: ______________________________

Total Number of Restricted Stock Units: ______________________________

Vesting Schedule:

Subject to Section 3 of Exhibit A and any acceleration provisions contained in the Plan, this Award Agreement or any other written agreement authorized by the Administrator between Participant and the Company (or any Parent, Subsidiary or Affiliate of the Company, as applicable) governing the terms of this Award, the Restricted Stock Units will be scheduled to vest according to the following vesting schedule:

[Insert Vesting Schedule]/[Standard Vesting Schedule: One‑fourth (1/4th) of the Total Number of Restricted Stock Units (as set forth above) subject to this Award Agreement will be scheduled to vest on each of the one (1), two (2), three (3), and four (4) year anniversaries of the Vesting Commencement Date, in each case subject to Participant continuing to be a Service Provider through the applicable vesting date.]

If Participant does not wish to receive this Award and/or does not consent and agree to the terms and conditions on which the Award is offered, as set forth in the Plan and this Award Agreement, then Participant must reject the Award by notifying the Company at Accuray Incorporated, Attention: Stock Administration, 1240 Deming Way, Madison, WI 53717 no later than the fifteenth (15th) day of the month following the Date of Grant, in which case the Award will be cancelled. Participant’s failure to notify the Company of his or her rejection of the Award within this specified period will constitute Participant’s acceptance of the Award and his or her agreement with all terms and conditions of the Award, as set forth in the Plan and this Award Agreement.

Participant has reviewed the Plan and this Award Agreement in their entirety, has had an opportunity to obtain the advice of counsel prior to executing this Award Agreement and fully understands all provisions of the Plan and this Award Agreement. By accepting this Award, Participant hereby (i) agrees that this Award of Restricted Stock Units is granted under and governed by the terms and conditions of the Plan and this Award Agreement, including for clarity the Terms and Conditions of Restricted Stock Unit Grant, attached hereto as Exhibit A, and all other exhibits, appendices and addenda attached hereto, all of which are made a part of this document, (ii) accepts this Award Agreement subject to all of the terms and provisions thereof, (iii) accepts as binding, conclusive and final all decisions or interpretations of the Administrator upon any questions relating to the Plan or this Award Agreement, and (iv) agrees to notify the Company upon any change in Participant’s residence address indicated below and to provide a valid email address if Participant no longer has a Company email address.

PARTICIPANT ACCURAY INCORPORATED

____________________________________ ____________________________________

Signature Signature

____________________________________ ____________________________________

Print Name Print Name

____________________________________

Title

Residence Address:

____________________________________

____________________________________

EXHIBIT A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

RESTRICTED STOCK UNIT AGREEMENT

TERMS AND CONDITIONS OF RESTRICTED STOCK UNIT GRANT

* * *

APPENDIX A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

COUNTRY ADDENDUM TO RESTRICTED STOCK UNIT AGREEMENT

Unless otherwise defined herein, capitalized terms used in this Country Addendum will be ascribed the same defined meanings as set forth in this Award Agreement of which this Country Addendum forms a part (or the Plan or other written agreement as specified in this Award Agreement).

Terms and Conditions

This Country Addendum includes additional terms and conditions that govern the Award of Restricted Stock Units granted pursuant to the terms and conditions of the Plan and this Award Agreement to which this Country Addendum is attached to the extent Participant resides and/or works outside the United States. If Participant is a citizen or resident (or is considered as such for local law purposes) of a country other than the country in which Participant is currently residing and/or working, or if Participant relocates to another country after the Award of Restricted Stock Units is granted, the Company, in its discretion, will determine to what extent the terms and conditions contained herein will apply to Participant.

Notifications

This Country Addendum also may include information regarding exchange controls and certain other issues of which Participant should be aware with respect to Participant’s participation in the Plan. The information is based on the securities, exchange control and other Applicable Laws in effect in the respective countries as of August 2025. Such Applicable Laws often are complex and change frequently. As a result, the Company strongly recommends that Participant not rely on the information in this Country Addendum as the only source of information relating to the consequences of Participant’s participation in the Plan because the information may be out of date at the time Participant vests in or receives or sells the Shares covered by the Restricted Stock Units.

In addition, the information contained in this Country Addendum is general in nature and may not apply to Participant’s particular situation, and the Company is not in a position to assure Participant of any particular result. Participant should seek appropriate professional advice as to how the Applicable Laws in Participant’s country may apply to Participant’s situation.

Finally, if Participant is a citizen or resident of a country other than the one in which Participant currently is residing or working, transfers residence or employment to another country after the grant of the Restricted Stock Units, or is considered a resident of another country for local law purposes, the information in this Country Addendum may not apply to Participant in the same manner.

Participant understands that the Company and the Service Recipient may hold certain personal information about Participant, including, but not limited to, Participant’s name, home address and telephone number, date of birth, social insurance number or other identification number, salary, nationality, job title, any Shares or directorships held in the Company, details of all Restricted Stock Units or any other entitlement to Shares awarded, canceled, exercised, vested,

unvested or outstanding in Participant’s favor (“Data”), for the exclusive purpose of implementing, administering and managing the Plan.

Participant understands that Data may be transferred to a stock plan service provider, as may be selected by the Company in the future, assisting the Company with the implementation, administration and management of the Plan. Participant understands that the recipients of the Data may be located in the United States or elsewhere, and that the recipients’ country of operation (e.g., the United States) may have different data privacy laws and protections than Participant’s country. Participant understands that Participant may request information about sharing, processing, and storage of Data and may exercise their rights with respect to the Data, which may include the right to terminate sharing, processing, and storage, by following instructions in the Company’s Personnel Privacy Notice or by contacting Participant’s local human resources representative. Participant authorizes the Company, any stock plan service provider selected by the Company and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering and managing the Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purpose of implementing, administering and managing Participant’s participation in the Plan. Participant understands that Data will be held only as long as is necessary to implement, administer and manage Participant’s participation in the Plan.

Furthermore, if Participant resides and/or works in a member country of the European Union and/or the European Economic Area, including the United Kingdom, the following provisions supplement this Section 3:

To the satisfaction and on the direction of the Administrator all operations of the Plan and the Restricted Stock Units (at the time of grant and as necessary thereafter) shall include or be supported by appropriate agreements, notifications and arrangements in respect of Data and its use and processing under the Plan, in order to secure (a) the reasonable freedom of the Service Recipient, the Company and any Parent or Subsidiary, as appropriate, to operate the Plan and for connected purposes, and (b) compliance with the data-protection requirements applicable from time to time, including, if applicable, and without limitation, Regulation EU 2016/679 of the European Parliament and of the Council of 27 April 2016. Participant has certain rights under data protection legislation as summarized below:

Participant’s rights will in each case be subject to the restrictions set out in applicable data protection laws. Further information on these rights, and the circumstances in which they may arise in connection with the Company’s processing of Participant’s Data, can be obtained by contacting Participant’s local human resources representative. If Participant wants to review, verify, correct or request erasure of Participant’s Data, object to the processing of Participant’s Data, or request that the Company or the Service Recipient transfer a copy of Participant’s Data to another party, please contact Participant’s local human resources representative.

The Company agrees to ensure that Data transferred outside the European Economic Area will be done pursuant to a lawful transfer mechanism (for example, European Commission approved model contract clauses). The Company or the Service Recipient will separately provide Participant with information in a data privacy notice on the collection, processing and transfer of their Data, including the grounds for processing.

If Participant has any grievance, issue or problem in respect of the handling or processing of Participant’s Data in any way, Participant has the right to lodge a complaint to the competent data protection authority. The list of national data protection authorities for each country in the European Union and their contact details are available at: https://ec.europa.eu/justice/article-29/structure/data-protection-authorities/index_en.htm.

BELGIUM

Notifications

Foreign Asset/Account Reporting. Participant is required to report any securities (e.g., Shares acquired under the Plan) or bank accounts established outside of Belgium on his or her annual tax return. In a separate report, Belgium residents also are required to provide the National Bank of Belgium with the account details of any such foreign accounts (including the account number, bank name and country in which any such account was opened). This report, as well as additional information on how to complete it, can be found on the website of the National Bank of Belgium, www.nbb.be, under Kredietcentrales / Centrales des crédits caption. Participant should consult a personal tax advisor with respect to the applicable reporting obligations.

CANADA

Terms and Conditions

Form of Settlement. Notwithstanding any discretion contained in the Plan or anything to the contrary in this Award Agreement, the Restricted Stock Units are payable only in Shares.

No Rights to Continued Service. The following provision supplements Section 11 of this Award Agreement:

For purposes of the Restricted Stock Units, in the event that Participant ceases to provide services to Participant’s Service Recipient (for any reason whatsoever and whether or not later found to be invalid or in breach of employment laws in the jurisdiction where Participant provides services or the terms of Participant’s employment or service agreement, if any), Participant’s right to vest in the Restricted Stock Units will terminate as of the date that is the earlier of: (1) the date Participant receives written notice of termination of service from Participant’s Service Recipient, or (2) the date Participant is no longer actively providing services to Participant’s Service Recipient, regardless of any notice period or period of pay in lieu of such notice required under local law (including, but not limited to statutory law, regulatory law and/or common law); in the event the date Participant ceases to provide services cannot be reasonably determined under the terms of this Award Agreement or the Plan, the Administrator in its sole discretion will determine the date Participant is no longer actively providing services to Participant’s Service Recipient.

The following terms and conditions apply to Participants resident in Quebec:

Language Consent. The parties acknowledge that it is their express wish that this Award Agreement, as well as all documents, notices, and legal proceedings entered into, given or instituted pursuant hereto or relating directly or indirectly hereto, be drawn up in English.

Consentement relatif à la langue utilisée. Les parties reconnaissent avoir exigé que cette convention soit rédigée en anglais, ainsi que tous les documents, avis et procédures judiciaires, éxécutés, donnés ou intentés en vertu de, ou liés directement ou indirectement à la présente.

Notifications

Securities Laws. Participant is permitted to sell Shares acquired through the Plan using the designated broker appointed by the Company, provided the resale of Shares acquired under the Plan takes place outside Canada through the facilities of a stock exchange on which the Shares are listed (i.e., NASDAQ Stock Market).

Foreign Asset/Account Reporting. Specified foreign property, including Shares and Restricted Stock Units, held by a Canadian resident must generally be reported annually on a Form T1135 (Foreign Income Verification Statement) if the total cost of Participant’s specified foreign property exceeds CAD100,000 at any time during the year. Thus, Restricted Stock Units must be reported – generally at a nil cost - if the CAD100,000 cost threshold is exceeded because other specified foreign property is held by Participant. When shares are acquired, their cost generally is the adjusted cost base (“ACB”) of the shares. The ACB would ordinarily equal the fair market value of the shares at the time of acquisition, but if Participant owns other shares of the same company, this ACB may have to be averaged with the ACB of the other shares.

FRANCE

Terms and Conditions

Tax Considerations. The Restricted Stock Units granted under this Award Agreement are intended to be French tax-qualified restricted stock units granted under Sections L. 225-197-1 to L. 225-197-6 of the French Commercial Code, as amended. Refer to “Accuray Incorporated 2026 Equity Incentive Plan French Sub-Plan.”

Language Consent. By accepting this Award Agreement providing for the terms and conditions of Participant’s grant, Participant confirms having read and understood the documents relating to this grant (the Plan, including the French Sub-Plan, and this Award Agreement) which were provided in English language. Participant accepts the terms of those documents accordingly.

Consentement relatif à la langue utilisée. En acceptant le Contrat d’Attribution décrivant les termes et conditions de l’attribution, Participant confirme ainsi avoir lu et compris les documents relatifs à cette attribution (le Plan et le Contrat d’Attribution) qui ont été communiqués en langue anglaise. Participant accepte les termes en connaissance de cause.

Notifications

Foreign Asset/Account Reporting. Participant must declare all foreign bank and brokerage accounts in which Participant holds cash or securities, including accounts that were opened and/or closed during the tax year, on an annual basis on form N° 3916, together with their income tax return. Participant should consult with a personal tax advisor to ensure compliance with applicable reporting obligations.

Exchange Controls. Participant must report the value of any cash or securities that he or she brings into France or sends out of France without the use of a financial institution to the French Customs and Excise Authorities when the value of such cash or securities reaches or exceeds the threshold amount (currently, €10,000).

GERMANY

Notifications

Exchange Controls. Cross-border payments in excess of €50,000 must be reported monthly to the German Federal Bank (Bundesbank). In case of payments in connection with securities (including proceeds realized upon the sale of Shares or the receipt of dividends), the report must be made by the seventh day of the month following the month in which the payment was received. The report must be filed electronically and the form of report (“Allgemeine Meldeportal Statistik”) can be accessed via the Bundesbank’s website (), in both German and English. Participant is responsible for making this report.

GREECE

Notifications

Foreign Asset Reporting. If Participant acquires Shares under the Plan, Participant should report such foreign assets and income on his or her tax return.

HONG KONG

Terms and Conditions

Securities Laws. Warning: The contents of this Award Agreement, including this Country Addendum, have not been reviewed by any regulatory authority in Hong Kong. Participant should exercise caution in relation to the offer. If Participant is in any doubt about any of the contents of this Award Agreement, including this Country Addendum, or the Plan, Participant should obtain independent professional advice. The Restricted Stock Units and Shares issued upon settlement of the Restricted Stock Units do not constitute a public offering of securities under Hong Kong law and are available only to eligible individuals employed or engaged by the Company and/or its Parent or its Subsidiaries. This Award Agreement, including this Country Addendum, the Plan and other incidental communication materials have not been prepared in accordance with and are not intended to constitute a “prospectus” for a public offering of securities under the applicable securities legislation in Hong Kong. The Restricted Stock Units are intended only for the personal use of each eligible Employee or Consultant and may not be distributed to any other person.

Form of Settlement. Notwithstanding any discretion contained in the Plan or anything to the contrary in this Award Agreement, the Restricted Stock Units are payable only in Shares.

Sale of Shares. This provision supplements Section 3 of this Award Agreement:

Shares received at vesting are accepted as a personal investment. In the event Participant’s Restricted Stock Units vest and Shares are issued to Participant within six months of the Date of Grant, Participant agrees that he or she will not offer to the public or otherwise dispose of any Shares acquired prior to the six-month anniversary of the Date of Grant.

Notifications

Nature of Scheme. The Company specifically intends that the Plan will not be an occupational retirement scheme for purposes of the Occupational Retirement Schemes Ordinance.

ITALY

Terms and Conditions

Acknowledgment of Nature of Award. As a condition to receipt of the Restricted Stock Units, Participant acknowledges having received and reviewed the Plan and this Award Agreement, including this Country Addendum, in their entirety and fully understands and accepts all provisions of the Plan and this Award Agreement, including this Country Addendum.

Participant further acknowledges having read and specifically approves the following Sections of this Award Agreement: Section 3 (“Vesting Schedule”), Section 4 (“Payment after Vesting”), Section 5 (“Forfeiture Upon Termination as a Service Provider”), Section 7 (“Tax Obligations”), Section 18 (“Electronic Delivery and Acceptance”), Section 24 (“Governing Law; Severability”) and the “Data Privacy,” “Nature of Grant,” and “Language” provisions set forth above in this Country Addendum.

Notifications

Exchange Controls. Participant is required to report in his or her annual tax return any investments (including Shares acquired under the Plan) held outside of Italy, if the investment may give rise to income in Italy. Bank accounts held abroad exceeding in the year the value of €15,000 or the euro equivalent (e.g., bank accounts where proceeds from the sale of Shares acquired under the Plan are deposited) also shall be reported. Participant is exempt from the formalities if the investments are made through an authorized broker resident in Italy.

JAPAN

Notifications

Foreign Asset/Account Reporting Information. Japanese residents are required to report details of any assets held outside Japan as of December 31, including Shares acquired under the Plan, to the extent such assets have a total net fair market value exceeding ¥50 million. Such report will be due by March 15 each year. Participant is responsible for complying with this reporting obligation if applicable and Participant should consult his or her personal tax advisor in this regard.

Exchange Control Information. If Participant acquires Shares with a value in excess of ¥100 million in a single transaction, Participant must file an ex post facto “Report Concerning Acquisition of Shares” with the Japanese Ministry of Finance through the Bank of Japan within 20 days of acquiring the shares of Stock. This form may be acquired at the Bank of Japan. Participant should verify the limits and reporting requirements as these rules can change. In addition, if the value of the Shares acquired exceeds ¥30 million a “Payment Report” must be filed with the Ministry of Finance through the Bank of Japan.

NETHERLANDS

Notifications

Dutch Prohibition Against Insider Trading. By accepting the Restricted Stock Units, Participant understands that it is Participant’s responsibility to be aware of the Dutch insider trading rules. In particular, Participant understands that the Dutch securities laws that prohibit insider trading are based upon the European Market Abuse Directive and are stated in section 5:56 of the Dutch Financial Supervision Act (Wet op het financieel toezicht or Wft) and in section 2 of the Market Abuse Decree (Besluit marktmisbruik Wft). For further information Participant is advised to review the insider rules provided at the following website of the Authority for the Financial Markets; https://www.afm.nl/nl-nl/consumenten. Participant understands and agrees that neither the Company nor the Service Recipient can be held liable if Participant violates the Dutch insider trading rules. Participant understands and agrees that Participant is responsible for ensuring his or her own compliance with these rules.

SWITZERLAND

Notifications

Securities Laws. Neither this Award Agreement (which includes this Country Addendum) nor any other materials relating to the offer constitutes a prospectus according to articles 35 et seq. of the Swiss Federal Act on Financial Services (“FinSA”), (ii) may be publicly distributed or otherwise made publicly available in Switzerland to any person other than a Service Provider of the Company, the Parent, any Subsidiary or Affiliate or (iii) has been or will be filed with, approved or supervised by any Swiss reviewing body according to article 51 of FinSA or any Swiss regulatory authority, including the Swiss Financial Market Supervisory Authority.

THAILAND

Notifications

Exchange Controls. When Participant sells Shares received upon Restricted Stock Unit vesting, Participant must deposit the foreign currency in a foreign currency account and then repatriate such proceeds to Thailand within 360 days and convert such proceeds to Thai Baht. If the amount of the proceeds is US$200,000 (or its equivalent) or more, Participant must specifically report the inward remittance to a commercial bank being an authorized agent or other authorized agent of the Bank of Thailand on a foreign exchange transaction form to declare the purpose of such inward remittance. Failing to comply with these obligations, Participant may be subject to penalties assessed by the Bank of Thailand.

UNITED ARAB EMIRATES

Notifications

Securities Laws. Participation in the Plan is being offered only to Employees and Consultants of the Company and its Subsidiaries, and is in the nature of providing equity incentives to those providing services in the United Arab Emirates. The Plan and this Award Agreement are intended for distribution

only to such Participants and must not be delivered to, or relied on by, any other person. Participant should conduct Participant’s own due diligence on the securities. If Participant does not understand the contents of the Plan or this Award Agreement, Participant should consult an authorized financial adviser. The Emirates Securities and Commodities Authority has no responsibility for reviewing or verifying any documents in connection with the Plan, and neither the Ministry of Economy nor the Dubai Department of Economic Development has approved the Plan or this Award Agreement, nor taken any steps to verify the information set out therein and has any responsibility for such documents.

UNITED KINGDOM

Terms and Conditions

Securities Laws. The Shares are offered pursuant to Article 1(4) of the United Kingdom Prospectus Regulation.

Tax Obligations. The following provisions supplement Section 7 of this Award Agreement:

Without limitation to Section 7 of this Award Agreement, Participant agrees that he or she is liable for all Tax Obligations in connection with the Restricted Stock Units and hereby covenants to pay all such Tax Obligations, as and when requested by the Company, the Service Recipient or by His Majesty’s Revenue & Customs (“HMRC”) (or any other tax authority or any other relevant authority). Participant also hereby agrees to indemnify and keep indemnified the Company or the Service Recipient against any Tax Obligations that they are required to pay or withhold or have paid or will pay on Participant’s behalf to HMRC (or any other tax authority or any other relevant authority).

Notwithstanding the foregoing, if Participant is a director or executive officer of the Company (within the meaning of Section 13(k) of the U.S. Securities Exchange Act of 1934, as amended), Participant acknowledges that he or she may not be able to indemnify the Company and/or the Service Recipient for the amount of any uncollected income taxes, as it may be considered to be a loan and, therefore, it may constitute an additional benefit to Participant on which additional income tax and national insurance contributions (“NICs”) (including the Employer’s Liability, as defined below) will be payable. Participant will be responsible for reporting and paying any income tax and NICs (including the Employer’s Liability, as defined below) due on this additional benefit directly to HMRC under the self-assessment regime and for reimbursing the Company or, if different, Participant’s employer, as applicable, for the value of any NICs due on this additional benefit, which the Company or, if different, Participant’s employer may collect from Participant by any of the means set forth in Section 7 of this Award Agreement.

Joint Election. If Participant is a resident of the United Kingdom between the Date of Grant and the vesting date, as a condition of Participant’s participation in the Plan and the vesting of the Restricted Stock Units, Participant agrees to accept any liability for secondary Class 1 NICs which may be payable by the Company and/or Participant’s employer in connection with the Restricted Stock Units and any event giving rise to Tax Obligations (the “Employer’s Liability”). Without prejudice to the foregoing, Participant agrees to enter into a joint election with the Company, the form of such Joint Election being formally approved by HMRC (the “Joint Election”), attached hereto as Exhibit B, and any other required consent or elections. Participant further agrees to enter into such other joint elections as may be required between Participant and any successor to the Company and/or the Service

Recipient. Participant further agrees that the Company and/or Participant’s Service Recipient may collect the Employer’s Liability from Participant by any of the means set forth in Section 7 of this Award Agreement.

If Participant does not enter into the Joint Election prior to the vesting of the Restricted Stock Units, Participant will forfeit the Restricted Stock Units and any Shares that have been issued will be returned to the Company at no cost to the Company, without any liability to the Company and/or Participant’s employer.

EXHIBIT B

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

FORM OF ELECTION TO TRANSFER THE EMPLOYER’S SECONDARY CLASS 1 NATIONAL INSURANCE LIABILITY TO THE EMPLOYEE

This Election is between:

(A) [Insert name of Employee] (the “Employee”), whose National Insurance number is [Insert National Insurance number], who is eligible to receive restricted stock units (“Restricted Stock Units”) granted by Accuray Incorporated of 1240 Deming Way, Madison, WI 53717 U.S.A., pursuant to the terms and conditions of the Accuray Incorporated 2026 Equity Incentive Plan (the “Plan”), and

(B) Accuray Incorporates (the “Company”) whose offices are 1240 Deming Way, Madison, WI 53717 U.S.A., who may grant Restricted Stock Units under the Plan and is entering into this Election on behalf of the Employer.

2. Purpose of Election

2.1 This Election relates to the Employer’s secondary Class 1 National Insurance contributions (the “Employer’s Liability”) which may arise on the occurrence of a “Taxable Event” pursuant to section 4(4)(a) and/or paragraph 3B(1A), Schedule 1 of the Social Security Contributions and Benefits Act 1992 (“SSCBA”), including:

(i) the acquisition of securities pursuant to the Restricted Stock Units, (pursuant to section 477(3)(a) Income Tax (Earnings & Pension) Act 2003 (“ITEPA”)); and/or

(ii) the assignment or release of the Restricted Stock Units in return for consideration (pursuant to section 477(3)(b) ITEPA); and/or

(iii) the receipt of a benefit in connection with the Restricted Stock Units (pursuant to section 477(3)(c) ITEPA);

(iv) post-acquisition charges relating to the Restricted Stock Units (pursuant to section 426 of ITEPA); and/or

(v) post-acquisition charges related to the Restricted Stock Units (pursuant to section 438 of ITEPA).

2.2 This Election applies to all Restricted Stock Units granted to the Employee under the Plan, on or after [insert date] up to the termination date of the Plan.

2.3 This Election is made in accordance with paragraph 3B(1) of Schedule 1 to SSCBA.

2.4 This Election does not apply in relation to any liability, or any part of any liability, arising as a result of regulations being given retrospective effect by virtue of section 4B(2) of either the SSCBA, or the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

2.5 This Election will not apply to the extent that it relates to relevant employment income which is employment income of the earner by virtue of Chapter 3A of Part 7 of ITEPA 2003 (employment income: securities with artificially depressed market value).

The Employee, and the Company jointly elect that the entire liability of the Employer to pay the Employer’s Liability on the Taxable Event is hereby transferred to the Employee. The Employee understands that by entering into this Election, he or she will become personally liable for the Employer’s Liability covered by this Election.

4.1 The Employee, and the Company acknowledge that the Employer is under a duty to remit the Employer’s Liability to His Majesty’s Revenue & Customs (“HMRC”) on behalf of the Employee within 14 days after the end of the UK tax month during with the Taxable Event occurs, or such other period of time, as prescribed. The Employee agrees to pay to the Company and/or the Employer the Employer’s Liability on demand at any time on or after the Taxable Event and hereby authorizes the Company and/or the Employer to account for the Employer’s Liability to HMRC.

4.2 Without limitation to Clause 4.1 above, the Employee hereby authorises the Company and/or the Employer to collect the Employer’s Liability from the Employee at any time on or after the Taxable Event:

(i) directly from the Employee by payment in cash or cleared funds; and/or

(ii) by deduction from salary or any other payment payable to the Employee at any time on or after the date of the Taxable Event; and/or

(iii) by arranging, on behalf of the Employee, for the sale of some of the securities which the Employee is entitled to receive in respect of the Restricted Stock Units; and/or

(iv) through any other method set forth in the Restricted Stock Unit Agreement entered into between the Employee and the Company.

4.3 The Company hereby reserves for itself and the Employer the right to withhold the transfer of any securities to the Employee until full payment of the Employer’s Liability is received.

5. Duration of Election

5.1 The Employee and the Company agree to be bound by the terms of this Election regardless of whether the Employee is transferred abroad or is not employed by the Employer on the date on which the Employer’s Liability becomes due.

5.2 This Election will continue in effect until the earliest of the following:

(i) such time as both the Employee and the Company agree in writing that it should cease to have effect;

(ii) on the date the Company serves written notice on the Employee terminating its effect;

(iii) on the date HMRC withdraws approval of this Form of Election; or

(iv) on the date the Election ceases to have effect in accordance with its terms in respect of any outstanding Restricted Stock Units granted under the Plan.

Acceptance by the Employee

The Employee acknowledges that by signing this Election [or clicking on the “ACCEPT” box where indicated,] the Employee agrees to be bound by the terms of this Election as stated above from the date of doing so.

Signature ______________________________

Date ______________________________

Acceptance by the Company

The Company acknowledges that, by signing this Election or arranging for the scanned signature of an authorised representative to appear on this Election, the Company agrees to be bound by the terms of this Election as stated above.

Signature for and on behalf of the Company / Employer ____________________________

Position ____________________________

SCHEDULE TO FORM OF ELECTION – EMPLOYING COMPANY

The employing company to which this Election relates is:

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

FRENCH-QUALIFIED RESTRICTED STOCK UNITS AGREEMENT

NOTICE OF FRENCH-QUALIFIED RESTRICTED STOCK UNIT GRANT

The French Participant must notify the Company or the French Entity by the fifteenth (15th) day of the month following the Date of Grant if he or she wishes to reject this Award of Restricted Stock Units. Otherwise, the French Participant will be deemed to have accepted the Award on the terms and conditions on which it is offered.

Unless otherwise defined herein, each capitalized term used in this French-qualified Restricted Stock Unit Agreement, which includes the Notice of French-qualified Restricted Stock Unit Grant (the “Notice of Grant”), the Terms and Conditions of French-qualified Restricted Stock Unit Grant, attached hereto as Exhibit A, and all other exhibits, appendices, and addenda attached hereto (this “French Award Agreement”), will have the meaning given to such term in the Accuray Incorporated (the “Company”) 2026 Equity Incentive Plan (the “U.S. Plan”) and the French Sub‑Plan to the U.S. Plan for the grant of French-qualified Restricted Stock Units to French Participants (the “French RSU Sub-Plan” and, together with the U.S. Plan, the “Plan”).

French Participant Name: [Name]

Address: [Address]

The undersigned French Participant has been granted the right to receive an Award of Restricted Stock Units which qualify for the favorable tax and social security treatment in France, applicable to restricted stock units granted for no consideration under Articles L.225-197-1 to L.225-197-5 and L.22-10-59 and L.22-10-60 of the French Commercial Code (hereinafter the “FCC”), under Article 80 quaterdecies of the French Tax Code and under Article L.242-1 of the French Social Security Code (the “French-qualified RSUs”), subject to the terms and conditions of the Plan and this French Award Agreement, as follows:

Grant Number: ______________________________

Date of Grant: ______________________________

Vesting Commencement Date: ______________________________

Total Number of French-qualified RSUs: ______________________________

Vesting Schedule:

Subject to Section 3 of Exhibit A and any acceleration provisions contained in the Plan, this French Award Agreement or any other written agreement authorized by the Administrator between the French Participant and the Company (or any Parent, Subsidiary or Affiliate of the

Company, as applicable) governing the terms of this Award, the French-qualified RSUs will be scheduled to vest according to the following vesting schedule:

[Insert Vesting Schedule]/[Standard Vesting Schedule: One‑fourth (1/4th) of the Total Number of French-qualified RSUs (as set forth above) subject to this French Award Agreement will be scheduled to vest on each of the one (1), two (2), three (3), and four (4) year anniversaries of the Vesting Commencement Date, in each case subject to the French Participant continuing to be an Employee, Officer or Director through the applicable vesting date.]

If the French Participant does not wish to receive this Award and/or does not consent and agree to the terms and conditions on which the Award is offered, as set forth in the Plan and this French Award Agreement, then the French Participant must reject the Award by notifying the Company at Accuray Incorporated (Stock Administration, 1240 Deming Way, Madison, WI 53717) or the French Entity Accuray Europe (5 Place de la Pyramide – 92800 Puteaux, France) no later than the fifteenth (15th) day of the month following the Date of Grant, in which case the Award will be cancelled. The French Participant’s failure to notify the Company of his or her rejection of the Award within this specified period will constitute the French Participant’s acceptance of the Award and his or her agreement with all terms and conditions of the Award, as set forth in the Plan and this French Award Agreement.

The French Participant has reviewed the Plan and this French Award Agreement in their entirety, has had an opportunity to obtain the advice of counsel prior to executing this French Award Agreement and fully understands all provisions of the Plan and this French Award Agreement. By accepting this Award, the French Participant hereby (i) agrees that this Award of French-qualified RSUs is granted under and governed by the terms and conditions of the Plan and this French Award Agreement, including for clarity the Terms and Conditions of French-qualified Restricted Stock Unit Grant, attached hereto as Exhibit A, and all other exhibits, appendices and addenda attached hereto, all of which are made a part of this document, (ii) accepts this French Award Agreement subject to all of the terms and provisions thereof, (iii) accepts as binding, conclusive and final all decisions or interpretations of the Administrator upon any questions relating to the Plan or this French Award Agreement, and (iv) agrees to notify the Company or its French Entity upon any change in his/her residence address indicated below and to provide a valid email address if the French Participant no longer has a Company email address.

FRENCH PARTICIPANT ACCURAY INCORPORATED

____________________________________ ____________________________________

Signature Signature

____________________________________ ____________________________________

Print Name Print Name

____________________________________

Title

Residence Address:

____________________________________

____________________________________

EXHIBIT A

ACCURAY INCORPORATED

2026 EQUITY INCENTIVE PLAN

FRENCH-QUALIFIED RESTRICTED STOCK UNIT AGREEMENT

TERMS AND CONDITIONS OF FRENCH-QUALIFIED RESTRICTED STOCK UNIT GRANT

The Company has adopted the French Sub-Plan for the purpose of granting French-qualified RSUs that qualify for the special income tax and/or social security regime in France, as set forth in the French Sub-Plan. Certain events may affect the status of the French-qualified RSUS as French‑qualified restricted stock units and this Award may be disqualified in the future. The Company does not make any undertaking or representation to maintain the qualified status of these French-qualified RSUs.

In no event (except in the case of the French Participant’s death or Disability) shall any French-qualified RSUs vest or underlying Shares be issued or delivered prior to the first anniversary of the date of grant, or such other date as may be required to comply with the minimum vesting period under Section L. 225-197-1 of the FCC, as amended, or in the French Tax Code or French Social Security Code, as amended.

No fractional Shares shall be issued under this Agreement.

Holding Requirement for Managing Directors. If the French Participant qualifies as a managing corporate officer of the Company, as defined in Section 3 of the French Sub-plan and receives French-qualified RSUs in that capacity, the French Participant may not sell at least 20% of

the Shares acquired upon vesting of the French-qualified RSUs until the French Participant ceases to perform his/her managing corporate officer’s duties.

(b) The French Participant understands that the Company and the Service Recipient may hold certain personal information about the French Participant, including, but not limited to, the French Participant’s name, home address and telephone number, email address, date of birth, social insurance number, passport or other identification number, salary, nationality, job title, any shares or directorships held in the Company, details of all French-qualified RSUs or any other entitlement to Shares awarded, canceled, vested, unvested or outstanding in the French Participant’s favor (“Data”), for the exclusive purpose of implementing, administering and managing the Plan.

(c) The French Participant understands that Data will be transferred the stock plan service provider as may be selected by the Company in the future, which is assisting the Company with the implementation, administration and management of the Plan. The French Participant understands that the recipients of the Data may be located in the United States or elsewhere, and that the recipients’ country (e.g. the United States) may have different data privacy laws and protections than France. The French Participant understands that he or she may request a list with the names and addresses of any potential recipients of the Data by contacting his or her local human resources representative. The French Participant authorizes the Company and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering and managing the Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purpose of implementing, administering and managing his or her participation in the Plan. The French Participant understands that Data will be held only as long as is necessary to implement, administer and manage the French Participant’s participation in the Plan. The French Participant understands that he or she may, at any time, view Data, request information about the storage and processing of Data, require any necessary amendments to Data or refuse or withdraw the consents herein, in any case without cost, by contacting in writing his or her local human resources representative. Further, the French Participant understands that he or she is providing the consents herein on a purely voluntary basis. If the French Participant does not consent, or if the French Participant later seeks to revoke his or her consent, his or her employment status or service with the Service Recipient will not be affected; the only consequence of refusing or withdrawing the French Participant’s consent is that the Company would not be able to grant the French Participant French-qualified RSUs or other equity awards or administer or maintain such awards. Therefore, the French Participant understands that refusing or withdrawing his or her consent may affect the French Participant’s ability to participate in the Plan. For more information on the consequences of the French Participant’s refusal to consent or withdrawal of consent, the French Participant understands that he or she may contact his or her local human resources representative.

(d) To the satisfaction and on the direction of the Board, all operations of the Plan and this Award (at the time of its grant and as necessary thereafter) shall include or be supported by appropriate agreements, notifications and arrangements in respect of Data and its use and processing under the Plan, in order to secure (a) the reasonable freedom of the Company, any parent or subsidiary and the Service Recipient, as appropriate, to operate the Plan and for connected purposes, and (b) compliance with the data-protection requirements applicable from time to time, including, if applicable, and without limitation, Regulation EU 2016/679 of the European Parliament and of the Council of 27 April 2016.

(e) The French Participant has certain rights under data protection legislation as summarized below:

(i) Right of Access. The French Participant has the right to obtain from the Company confirmation as to whether or not Data concerning the French Participant is being processed, and, where that is the case, to request access to the Data, as well as certain information on how the Company is processing such data.

(ii) Right to Rectification. The French Participant has the right to obtain from the Company the rectification of inaccurate Data concerning the French Participant. Considering the purpose of the processing, the French Participant may also, in some cases, be entitled to supplemental information regarding incomplete Data.

(iii) Right to Erasure (Right to be Forgotten). The French Participant may, in certain circumstances, have Data deleted, for example if the Data is no longer necessary in relation to the purpose for which it was collected, if the French Participant has objected to the processing of Data and the Company does not have a legitimate interest which outweighs the French Participant’s interest, if the Data has been processed unlawfully, or if the Data must be deleted to comply with a legal obligation.

(iv) Right to Restriction of Processing. The French Participant may require that the Company restrict the processing of Data in certain cases, for example where the Company no longer needs the Data but the French Participant needs it to determine, enforce or defend legal claims or the French Participant has objected to processing based on the Company’s legitimate interest in order to enable the Company to check if its interest overrides the French Participant’s interest.

(v) Right to Data Portability. In some circumstances, the French Participant may be entitled to receive Data which the French Participant provided to the Company in a structured, commonly used and machine-readable format and the French Participant has the right to transmit those Data to another controller.

(vi) Right to Object. The French Participant has the right to object to the processing of Data in certain circumstances, for example where the processing is based on the Company’s legitimate interest. If so, in order to continue processing, the Company must be able to show compelling legitimate grounds that override the French Participant’s interests, rights and freedoms.

(f) The French Participant’s rights will in each case be subject to the restrictions set out in applicable data protection laws. Further information on these rights, and the circumstances in which they may arise in connection with the Company’s processing of Data, can be obtained by contacting the French Participant’s local human resources representative. If the French Participant wants to review, verify, correct or request erasure of Data, object to the processing of the Data, or request that the Company transfer a copy of the Data to another party, please contact the French Participant’s local human resources representative.

(h) The Company will separately provide the French Participant with information in a data privacy notice on the collection, processing and transfer of Data, including the grounds for processing.

(i) If the French Participant has any grievance, issue or problem in respect of the handling or processing of Data in any way, the French Participant has the right to lodge a complaint to the Commission Nationale de l’Informatique et des Libertés (CNIL).

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