An SOA Record is short for Start of Authority. What does that mean? The SOA Record specifies authoritative information about a DNS zone, including the primary name server, the email of the domain administrator, the domain serial number, and several timers relating to refreshing the zone.
Here's an SOA Record example:
# dig SOA khtechs.com ;; ANSWER SECTION: khtechs.com. 86400 IN SOA ns1kbtuts.knownhost.com. dlevey.knownhost.com. 2014102407 86400 7200 3600000 86400
The example shows a dig result for khtechs.com. The actual SOA Record is the information following "IN SOA". For this example, the actual SOA Record is:
ns1kbtuts.knownhost.com. dlevey.knownhost.com. 2014102407 86400 7200 3600000 86400
All of these values are the default values set by cPanel.