Last night Apple released the third beta of iOS 5 to registered developers. Accompanying the beta of iOS 5 was a new iTunes 10.5 and Apple TV software beta.

The third beta of iOS 5 brings the software to build 9A5259f and according to a number of sites brings a flurry of changes and improvements.

It’s All Tech has posted an extensive look at iOS 5 beta 3 including the new location services controls, voice roaming, new Safari preferences, new Reminders app icon and mailbox creation in Mail amongst many other changes.

With this beta Apple has also brought a new feature into iOS on the iPad known as Assistive Touch which allows those who could have trouble using multi-point gestures to use an iPad. Assistive Touch also gives access to hardware features such as locking the screen, adjusting volume and shaking the device. Enabled in Settings, Assistive Touch is activated by tapping an icon in the corner of the screen. MacStories offers a detailed overview of the new accessibility gestures.

iOS 5 is widely expected to be released in mid-September alongside the iPhone 5. iOS 5 packs over 200 new features and will be available as a free software update for iPhone 4, iPhone 3GS, iPad 2, iPad, iPod touch (fourth generation) and iPod touch (third generation).