The U.S. Securities and Exchange Commission spelled out its case of alleged fraudulent backdating executive stock options against the computer giant in a lawsuit against two former Apple executives.
While the suit indicates Jobs' involvement, it does not show that he had any knowledge of the fabrication of documents, The New York Times said.
But, an attorney for one of the two executives named in the lawsuit said in a statement the Apple chief had been "cautioned" about necessary procedure.
Named in the suit were Nancy Heinen, Apple's general counsel until last May, who will contest the charges, and Fred Anderson, chief financial officer from 1996 to 2004, who reached a settlement but admitted no wrongdoing.
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