Steve Jobs was dragged farther into the stock options scandal in Apple yesterday as Fred Anderson, its former chief financial officer, claimed that he had told the iPod maker’s founder that changing the date on stock awards was wrong.

Mr Anderson, who served as Apple’s finance chief for eight years, made the allegations after agreeing to pay more than $3.5 million (£1.7 million) to settle charges that he profited from a stock options backdating scheme while at Apple.

Mr Anderson, who neither admitted nor denied any wrongdoing as part of the settlement, paid $150,000 in fines and $3.5 million to cover additional profits that he made because the options were backdated.

The Apple stock options grants in question were made to the entire executive team and approved by Mr Jobs at a board meeting in February 2001. The options were, however, backdated to January 17, boosting their value.

Mr Jobs has been cleared by an Apple internal inquiry of any wrongdoing in the backdating scheme, but prosecutors continue to investigate the affair.

A lawyer for Mr Anderson 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 January 2, 2001. 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. He further advised Mr Jobs that the board would have to confirm its prior approval in a legally satisfactory method.”

Mr Jobs told Mr Anderson the board had given approval, but it has emerged that records of that meeting were false.

The lawyer said: “It now appears the board may not have given the necessary prior approval to the grants, contrary to what Mr Anderson understood from Mr Jobs.”

Meanwhile, the US Securities and Exchange Commission has charged Nancy Heinen, Apple’s former chief lawyer, with participating in the fraudulent options issued in 2001. Ms Heinen denies any wrongdoing.

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