Actual Object name to access from API is SlaProcess
and in UI it is EntitlementProcess
SELECT Id, description, name From SlaProcess Where Name='CaseSLA'
Ideally Account will linked with Entitlement and Entitlement is linked with SlaProcess (aka EntitlementProcess).
So your query to get AccountId based on Entitlement and SlaProcess will be:
SELECT AccountId, Name FROM Entitlement WHERE SlaProcessId IN ( SELECT Id From SlaProcess Where Name='CaseSLA')