The former chief financial officer of Apple says he warned chief executive Steve Jobs that any changes in stock option grant dates would need to be recorded as accounting charges. In a statement, Fred Anderson's lawyer says that Jobs informed Anderson that the board had agreed to a grant date, when it never actually did.

These accusations come on the same day that Anderson settled charges with the Securities and Exchange Commission for his alleged role in a backdating scheme. Without admitting wrongdoing, Anderson will hand over $3.5 million in stock option gains and pay a $150,000 penalty to the S.E.C.

At the same time, the S.E.C. brought charges against Apple's former general counsel Nancy Heinen. The complaint alleges that Heinen backdated options for Apple's executive team and then had her staff prepare documents that falsely indicated approval by the board. The agency also accuses Heinen of backdating a large grant for Jobs and then signing minutes for a board meeting that never occurred.

Anderson was accused of failing to ensure that Apple's financial statements reflected the backdating. In the statement from his attorney, Anderson claims that Jobs and Heinen together selected the date for the grants in question.

Heinen's lawyers say she will fight such claims. "Nancy didn't backdate stock options, and she didn't deceive anyone," Miles Ehrlich, one of Heinen's lawyers, told the San Jose Mercury News.

The S.E.C. announced that it would not bring any enforcement action against Apple because of the computer maker’s swift and extensive cooperation with the investigation. However, it stopped short of saying it would not charge any other Apple executives. The U.S. Attorney in San Francisco is pursuing the case separately.

After an internal probe last year, Apple exonerated Jobs, but it did acknowledge that he recommended favorable dates for some of the grants.

More than 200 companies are being targeted in civil or criminal investigations relating to backdating options.