/usr/share/telepathy/profiles/sofiasip-sip.profile is in kde-config-telepathy-accounts 0.3.1-0ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 | <service xmlns="http://telepathy.freedesktop.org/wiki/service-profile-v1"
id="sofiasip-sip"
type="IM"
manager="sofiasip"
protocol="sip"
icon="voicecall">
<name>Voice over IP (VoIP/SIP)</name>
</service>
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