- Sarbanes-Oxley Act, officially titled the Public Company Accounting Reform and Investor Protection Act of 2002
- School of the Americas, a US Army training facility subsequently officially known as the Western Hemisphere Institute for Security Cooperation
- Society of Actuaries, one of the two main professional societies of actuaries in the United States
- Society of Ancients, an international society based in the UK
- state of the art
- (electronics) Semiconductor optical amplifier, a device that amplifies an optical signal directly.
- (electronics) Safe operating area, the current conditions over which a device can be expected to operate without self-damage.
- (psychology) Stimulus Onset Asynchrony, the time interval between the onset of a first stimulus and the onset of a second stimulus.
- (computing, architecture) Initialism of Search-Oriented Architecture.
- (computing, architecture) Initialism of Service-Oriented Architecture.
- (computing, networks) Start of Authority, a record that identifies the authoritative Name Server for a specific DNS database segment
- (transport, in Finland) Standard abbreviation for Soinlahti railway station in Finland.
- (transport, in Sweden) Standard abbreviation for Stordalen railway station in Sweden.