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Jobs’ remuneration, as required by Apple’s procedures, were later falsified.

Although backdating is unlawful, it was common practice in Silicon Valley for a long time — until a 2006 , but it decided to hire a special legal committee to do an in-house investigation on its own situation.News of the irregularities, which is expected to be revealed in a regulatory filing by Apple before the end of this week, will add to pressure that has been growing on one of Silicon Valley’s most highly-regarded companies since the middle of 2005.Apple is among more than 160 companies that have owned up to stock option backdating — handing options to executives and other employees at exercise prices that were set in hindsight at favorable levels — a scandal which has led to the departure of a number of chief executives.However, the purported board authorization was dated near the end of the year, suggesting that the benefits were both not properly authorized and were backdated. Jobs later surrendered his options before they were exercised, implying that he did not gain any direct benefit from them.He was later given a grant of restricted stock by the company instead.The latest revelation is likely to add to questions about Apple’s disclosures about its internal investigation into the backdating issue. Jobs over the matter, saying that while he had been “aware” of the backdating “in a few instances,” he “did not receive or otherwise benefit from these grants and was unaware of the accounting implications.” According to an Apple filing in 2002, the options under review were handed to Mr.