TSMC will not start mass-producing its N3 node until 2H 2022, too late for the iPhone 14 series. As a result, Apple's next-generation iPhones will rely on 5 nm SoCs. TSMC's N4P node could still bring performance improvements to the iPhone 14 series, though.
https://www.notebookcheck.net/The-Apple-iPhone-14-series-to-feature-5-nm-SoCs-because-TSMC-s-N3-node-will-arrive-too-late-for-the-A16-Bionic.576867.0.html