Steve Jobs is not an accountant. He paid people to handle this. He nor any of his current officials did anything wrong.
This is a dead issue. Just a small adjustment of earnings from 5 years ago.
While the company acknowledged that Jobs was aware that dates on grants in a few instances were changed, he did not receive, or benefit from, these grants. Jobs was also unaware of the accounting implications, according to the company. Enderle said these facts, assuming they are true, would make it highly unlikely Apple's board would need to force out Jobs. 'I don't see this having any impact on Steve long term," Enderle said. "It's going to be a distraction for a short period of time, but I don't see it going beyond that.'"
You can't go through life playing DUMB---even the IT guys knew you couldn't receive stock options with a back-dated time. Steve Jobs knew he was doing something illegal, and he should face the music like all the other white collar criminals out there.