/usr/share/accounts/providers/sip.provider is in account-plugin-sip 3.12.11-0ubuntu3.
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 | <?xml version="1.0" encoding="UTF-8" ?>
<!-- Generated using empathy/ubuntu-online-accounts/cc-plugins/generate-plugins.py
Do NOT edit manually -->
<provider id="sip">
<name>SIP</name>
<icon>sip</icon>
<plugin>empathy-accounts-plugin</plugin>
</provider>
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