Apple is seeding out iOS 4.3 GM to developers. We first heard the rumor that the latest version of Apple's mobile operating system had gone into Gold Master status about a week ago, but had yet to see a release. that news was first reported by website BGR.
Basically, Gold Master means that iOS is in it's final stage before distribution. This is the version developers get to work out any final bugs before the build is released to the public. We're unlikely to see any changes from here, but it has been known to happen in the past (as it did with iOS 4.3 GM2). Still, this late in the game, that is unlikely as Apple has already announced the release of the software for Friday of next week.
You can be sure that someone will put out the direct download link very soon, and those who are not signed onto Apple's developer program can do a manual install and check out the new features for themselves. We will keep you posted if that happens. As always, we will post quick guide to help you do the install if it's your first time.
Other than that, we last heard that this build adds new multitouch gesture-based controls to the iPad. It will also be the version of iOS that the iPad 2 ships with. It will also add the hotspot capability to AT&T's iPhone.
iPhone 3G users will not be able to install the update on their phone. For more information on compatibility please check out this post, which we ran yesterday. We also ran a more detailed post about some of the features that will be included in this build of iOS, you can read it here.