WotLK Phase 4 will come on Oct 10, and the main raid - Icecrown Citadel will launch on Oct 12, where players can face the Lich King himself in a 10-player or 25-player mode.
Phase 4 New Content
Phase 4 will bring the main raid - Icecrown Citadel, and also introduce the Frozen Halls, a set of three 5-player dungeons with normal and hard difficulties that are located within the Icecrown Citadel grounds. Players need to clear these dungeons: Forge of Souls, Pit of Saron, and Halls of Reflection.
Phase 4 will be complementary to the Dragonflight patches 10.1.5 and 10.1.7, bringing new content and system updates to the main game. It will also bring Joyous Journeys, a world event offering accelerated leveling for a month in early September.
How to Prepare and Invest in Phase 4?
Investing In Some Items
You can invest in some items that will increase demand or value in Phase 4. For example, you can stock up on 
Jormungar Scales, 
Northern Spices, 
Eternal Earth, and 
Eternal Shadow, which will be used for crafting new gear, food, and ammunition. You can also buy some 
Primordial Saronite, which will be the new currency for buying and upgrading items from the Ashen Verdict vendors. These items are likely to rise in price as more players will need them for their progression.
Eternal Earth
This is because it's used in crafting Shatter Rounds, aka bullets for Icecrown Citadel. It's also an item of significant demand through Wrath that keeps going up in price gradually thanks to inflation, so based on a slight increase in demand + that inflation element, this should be a pretty good investment, although it might not give you crazy returns like some other items could.
Eternal Shadow
This item has the potential to skyrocket in price in Phase 4 & the rest of Wrath of the Lich King, mainly due to one significant factor: A huge increase in demand. So far, the demand for these has been incredibly low, pretty much non-existent, but in Phase 4, they will have a constant demand thanks to Iceblade Arrows, which are coming out in Phase 4.
Another factor driving up the demand for these is that many Crafting Recipes coming in Phase 4 require a significant amount of Eternal Shadows to craft.
Another thing to note is that Eternal Shadows are incredibly cheap. They have been down to 1 gold each in Phase 3, so even if they go up to 2 gold each, you are doubling your WotLK gold. This might be the safest & less risky item to make significant profits with in terms of Phase 4 investments.
Epic Gems
This investment is based on people acquiring new gear when a new raid opens up, and new gear also means people will need gems.
In every phase of Classic WoW, both in Vanilla, TBC, and Wrath, where items like this go down once the content gets stale, then skyrockets when a new raid comes out, and it's just because people don't bother stocking up on things like this beforehand.
Instead of buying a Cardinal Ruby for 200 gold in a month, then keeping it in their bags for several months waiting for Phase 4, they're just going to buy that Cardinal Ruby when they get the item from Icecrown Citadel that they need, even if that Cardinal Ruby now costs 400 gold.
As long as you can time the markets right here, you can easily double your gold by buying especially Cardinal Rubies & King's Amber when they're cheap and selling them during Week 1 - Week 3 of Phase 4.
Titanium Ores
This one is pretty much based on the same principle as Epic Gems due to Titanium Ores price going up and down corresponding to the movement of Epic Gem Prices since people prospect Titanium Ores for Epic Gems. However, Titanium Ores could also go up in price due to the demand of Titanium Bars, which are also tied to crafting Titansteel Bars.
Materials Used in High-Tier Enchants
Pretty much the exact same principle as Epic Gems right here, people will obtain new gear & they will need new enchants for that new gear. This one has yielded far less profit for me than investing in gems, probably because people constantly disenchant gear from dungeons & raids.
Crafted Items
Certain Tailoring crafted items will go up in price significantly in Phase 3 due to crafted items: Namely Spellweave but also to some extent Ebonweave & Moonshroud.
These items are on the same list as Titansteel Bars, where they are very expensive due to there being a cooldown attached to crafting them, and in this case, that Cooldown is a massive 3-day cooldown. This Cooldown is also removed in the 3.3.3 Patch, so keep an eye out for the PTR and see if the Cooldown is still there. If it's removed, do not invest in it, but if it is not removed, especially Spellweave tens will go up in price a lot as it's connected to crafting the best in slot crafted items for DPS casters.
On the other hand, if the Cooldown is removed, you might want to look into investing in Eternal Fires since they are used in Crafting Spellweaves, and without a cooldown attached to crafting it, I believe the demand for Eternal Fires could skyrocket. That one is very speculative, so make your own decision.
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These items you can also look into buying:
Flame Caps, which are still used within raiding even after being nerfed and have gone up in price significantly in Phase 3, and I can honestly see these doubling in price in Phase 4.
Nerubian Chitin, used within many Leatherworking Recipes in Phase 4.
Jormungar Scales are also used within many Leatherworking Recipes in Phase 4.
Icy Dragonscales is also used for Leatherworking.
Both Nerubian Chitin, Jormungar Scales & Icy Dragonscales are currently extremely cheap on many servers & have insane upside potential.
Arctic Fur is another item used for many Leatherworking Recipes once again. This one is different by it being more rare than the other materials and will therefore be more difficult to farm.
Completing Some Quests and Achievements
You can complete some quests and achievements that will be removed or changed in Phase 4. For instance, you can earn the Hand of A'dal and Champion of the Naaru titles by finishing the Burning Crusade attunement quest chain before it is deleted. You can also get the Amani War Bear mount by clearing Zul'Aman within a time limit before it is replaced by a new version. You can also loot some unique items from the level 60 Naxxramas raid before it is destroyed and relocated to Northrend.
Lastly, while we look forward to what's yet to come, there's still plenty of content to enjoy.