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She was also charged with altering company records to conceal the fraud.
The SEC said Apple underreported its expenses by nearly million as a result of the backdating.
Never mind that Anderson, in a press release, claimed to have informed Jobs of the accounting implications of backdating options in 2001.
Heinen also exercised and sold 400,000 back-dated shares.
Apple, the fast-growing consumer electronics company, was also investigated for irregularities over its accounting for stock options awarded to employees. “I cherish the great people I worked with at Apple, and I am proud of my contributions to its historic turnaround and current success,” Heinen said in a statement.