Cupertino-based Apple is arguably the highest-profile company among dozens facing stock options scrutiny by the SEC and federal prosecutors.Backdating stock options is the practice of pegging a grant date to an earlier, lower point in the company's stock price so the recipient could receive a larger windfall in the future.Roth said Anderson was reassured by Jobs that the board of directors had given the necessary approvals, and that Anderson concluded that the grant was being properly handled. Legal experts say the combination of Anderson's new accusations and the pending investigations leave Jobs' culpability in question.
The SEC alleged Heinen modified documents to backdate the grant to Jobs, to reflect that it had been approved during an October 2001 meeting that never occurred.
The SEC said the executive team's grant was also fraudulently accounted for and that Anderson should have noticed Heinen's efforts to backdate it.
Gene Munster, a financial analyst at Piper Jaffray, said Anderson's accusations will fuel investors' worries over Jobs and his critical role in Apple's continued success.
"It gives the appearance that, 'I had a partner in crime and it was Steve Jobs,'" Munster said.
Commission officials declined to comment on whether possible charges could still be filed against Jobs or other current officers.