Apple's investigation found that Jobs was aware or recommended the selection of some favorable grant dates, but the committee confirmed that he did not receive or financially benefit from these grants or understand the accounting implications. The Special Board Committee also found that the investigation had raised serious concerns regarding the actions of two former officers in connection with the accounting, recording and reporting of stock option grants, according to a report in The Wall Street Journal. Apple found that 6,428 grants on 42 dates were not properly recorded, but that no adjustments were required for the remaining 35,649 grant during the period between October 1996 and January 2003. In 2002, Apple said it made significant changes in its stock option granting practices in response to evolving legal, regulatory and accounting requirements.