Fred Anderson told investigators that CEO Steve Jobs was at fault for a backdated 2001 stock option grant.  Jerome Roth, Anderson's lawyer who spoke on his behalf, released the statement after his client had settled with the SEC.  It is also known that the SEC has been given other information about Apple that SEC investigators are currently investigating.

In the statement Andersons lawyer said "Fred was told by Steve Jobs in late January 2001 that Mr. Jobs had the agreement of the Board of Directors for the Executive Team grant on Jan. 2, 2001," said Roth in a statement.

 Roth went on to say that Anderson had gone so far as to warn Jobs.  "At the time Mr. Jobs provided Fred this assurance, Fred cautioned Mr. Jobs that the Executive Team grant would have to be priced based on the date of the actual Board agreement or there could be an accounting charge."

 According to the statement, Jobs assured Anderson that the board approved the grant and "would legally verify it," as CNN said.  According to Roth's statement, "Fred relied on these statements by Mr. Jobs and from them concluded the grant was being properly handled."

 Earlier today, The Wall Street Journal said Anderson had agreed with the SEC to a $150,000 fine and to repay $3.5 million in option grants.