A statement of work (SOW) is a document that defines the scope, objectives, deliverables, timeline, and costs of a project or service. It typically includes an estimate of the number of hours required to complete the engagement, as well as the roles and responsibilities of the parties involved. A SOW is often used for penetration testing projects to ensure that both the client and the vendor have a clear and mutual understanding of what is expected and how the work will be performed. A business partnership agreement (BPA), a service level agreement (SLA), and a non-disclosure agreement (NDA) are different types of contracts that may be related to apenetration testing project, but they do not include an estimate of the number of hours required to complete the engagement. References: CompTIA Security+ Study Guide: Exam SY0-
701, 9th Edition, page 492; What to Look For in a Penetration Testing Statement of Work?