Former Apple CFO Jabs Jobs

Updated from 1:55 p.m. EDT

The Securities and Exchange Commission charged Apple's(AAPL) former top lawyer in a stock backdating scheme, while settling similar charges against the company's former financial chief -- who blamed the actions of CEO Steve Jobs.

The commission alleges that former General Counsel Nancy R. Heinen participated in backdating of options granted to Apple's top officers that caused the company to underreport its expenses by nearly $40 million.

The SEC's complaint says Heinen caused Apple to backdate two large options grants to senior executives of Apple -- a February 2001 grant of 4.8 million options to Apple's executive team and a December 2001 grant of 7.5 million options to Apple CEO Steve Jobs -- and altered company records to conceal the fraud.

The commission also filed -- and simultaneously settled -- charges against former Apple CFO Fred D. Anderson, alleging that Anderson should have noticed Heinen's efforts to backdate the executive team grant but failed to take steps to ensure that Apple's financial statements were correct.

As part of the settlement, Anderson agreed to pay about $3.5 million in disgorgement and penalties without admitting or denying the allegations.

In a subsequent press release through his attorney, Jerome Roth, Anderson said he was told by Jobs in late January 2001 that Jobs had the board's agreement for the executive team grant on Jan. 2, 2001.