Apple supplier Cirrus Logic, which provides audio chips for iPhones, iPads and iPod touches, today released a software development kit for third-party vendors who wish to build Lightning-based headphones under the 'Made for iOS' (MFi) program.
iOS already supports headphones based on the proprietary Lightning connector, some of which are sold by Apple itself. As you know, the next iPhone is widely expected to drop the standard 3.5mm jack in favor of Bluetooth and Lightning headphones.