You have a long and interesting way ahead. :-).
You will need to select the SIP library to build the application on top of. There are many open source open source SIP stacks, and some of them even have xcode projects for Mac OS and iOS. You can watch ReSIPRocate , PJSip , SIP SIP , or oSIP / exoSIP .
You need to build logic around this sip stack, which will allow you to manage broadcast sessions and process all possible call scenarios that you want to support, configure and manage the audio channels for these calls, etc. Some of the above SIP stacks have more functionality than others. There are also many companies selling iOS toolkits built on top of these open source SIP stacks to make your work easier.
You need to integrate this SIP stack with iOS. This means connecting and managing your iOS application to your (likely) C-based CIP stack. Apple offers a very short set of proposals for developing a VoIP application in its documentation for iOS developers for developers ( Advanced App Tricks ), which contains recommendations for creating a background and audio channels.
Testing using a SIP server and other SIP clients. Create an Asterisk / Freeswitch window and register SIP clients for it, including the iOS SIP client client and other desktop-based SIP phones (XLite is a good option to use). Try all the call scripts you want to support.
As for daemons, there is an open source iPhone app called PJSIP-based siphone, which has a free download source: http://code.google.com/p/siphon/
I would also look at some of the SIP applications that are currently in the app store. These include Bria, Acrobits, Fring, Truphone, iSIP, etc.
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