Apple CEO Steve Jobs has hired outside legal help to deal with the Justice Department and the SEC, according to one report. Federal investigators see the falsification of documents as a key issue when determining which of their 100-plus backdating investigations to pursue as criminal and civil government investigations, according to a report from The Recorder on Law.com. "When there are falsified documents, the government views them as an intent to defraud, because people generally don't falsify documents unless they're trying to make things different from reality," said Keith Krakaur, an attorney working on backdating cases unrelated to the Apple scandal. Krakaur and other defense lawyers say government lawyers are focusing their efforts on falsified records to prove that executives knew their actions were wrong. "They view that as intent," Krakaur said.

Individuals with knowledge of the case say former Apple legal chief Nancy Heinen and former CFO Fred Anderson are the two executives cited in Apple's October statement, when the Cupertino-based company noted "serious concerns" about the actions of two former officers connected to the accounting, recording, and reporting of stock options grants. Heinen left Apple in early May after selling more than $7.5 million in company shares which she acquired under the 2003 Employee Stock Plan. Anderson retired as CFO in 2004 but remained on Apple's board of directors until he resigned in early October, following the company's report on its stock option issues.