Apple confirmed earlier this week that iOS 14.5 and its accompanying prompts that will ask users whether they want to be tracked by applications will be made generally available next week, and Facebook responded by sharing suggestions for how advertisers, app developers and brands using the Facebook Audience Network monetization platform should prepare for the changes.
https://www.adweek.com/programmatic/facebook-preps-advertisers-app-developers-audience-network-clients-for-ios-14-5-next-week/