Apple Computer appears to be placing the blame for stock options backdating squarely on former General Counsel Nancy Heinen and ex-Chief Financial Officer Fred Anderson, at least according to the company’s public filings on Friday.

Apple’s filings gave a strategically worded explanation of the company’s backdating activities and reaffirmed the company’s complete support of its chief executive and director, Steve Jobs. The documents stated — for the second time in SEC filings this year — its “serious concerns” about the actions of two former officers.

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