Apple admits to backdating options
Apple said the misdating of 6428 different share options packages awarded on 42 dates between 19 had cost it $US105 million ($A133 million) before tax.
Two option grants to Mr Jobs were scrutinised by the committee, which has handed its findings to the Securities and Exchange Commission.
Anderson said he had no involvement in the October 2001 grant.
In August 2001, Apple's board of directors approved a grant of 7.5 million options to Jobs, but didn't finalize the grant until December 18.
Some CEOs have been forced to step down or fired over their role in the mess, but , considered by many as one of the most indispensable CEOs in the technology industry, if not the business world.
Such a special board meeting did not occur," Apple said in its annual report.
"There was no evidence, however, that any current member of management was aware of this irregularity." The 7.5 million options were given an exercise price of $US18.03 on October 19, but should have been dated December 18, at which time Apple's shares were trading at $US21.01.
It has said several times that Jobs didn't understand how accounting for backdating options should be handled and that he didn't profit personally from the backdating.
"Although (Apple's) investigation found that CEO Steve Jobs was aware or recommended the selection of some favorable grant dates, he did not receive or financially benefit from these grants or appreciate the accounting implications," Apple said in a filing with the SEC last December.