According to a report in The Wall Street Journal, the stock options probe at Apple is focusing on two former executives, notes Reuters. “The company has not publicly named the former executives, but the Journal said they are former Chief Financial Officer Fred Anderson and former general counsel and board secretary Nancy Heinen, citing people familiar with the matter.” Apple was not available for comment, but according to a “source familiar with the matter, Apple may argue that Anderson, as CFO, should have been responsible for proper accounting of backdated options,” says WSJ.