Apple Computer Inc. said that chief executive Steve Jobs knew about the company’s practice of backdating stock options awarded to executives, but wasn’t aware of the full accounting implications.   Apple made the announcement after wrapping up a three-month internal investigation into the timing of stock option grants that resulted in the resignation of former chief financial officer Fred Anderson from its board of directors. Apple also said in a statement that it had expressed concerns to the Securities and Exchange Commission about actions, related to stock option grants, taken by two former officers.

The company said in a news release that Jobs did not receive or otherwise benefit from any of the improperly granted stock options, and he was not aware of the accounting implications of the practice at the time. The investigation found no misconduct by current Apple employees.

Jobs still issued an apology for letting the problems happen on his watch.

The company found 15 cases from 1997 to 2002 in which stock options were granted on a certain date and then recorded as having been granted on an earlier date. Apple first disclosed in June that an internal investigation had turned up irregularities involving certain stock grants, including one issued to Jobs that was later canceled.

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