WhatsApp has mentioned a few steps that you can follow if your smartphone is lost or stolen to stop other people from being able to access your WhatsApp account. Keep in mind that remote deactivation of the WhatsApp account is not possible so you need to make sure you follow these steps. You can either use a new SIM card with the same number to activate your WhatsApp on a new phone. The second option is to deactivate your WhatsApp account without the SIM card. If your SIM card is locked, you can still use WhatsApp with your WiFi connection if you have not contacted WhatsApp to deactivate your account.
Source: The Star April 18, 2021 03:02 UTC