According to the report, the SEC is interested in talking to former company CFO Fred Anderson, who resigned in October, as well as former company attorneys Wendy Howell and general counsel Nancy Heinen regarding the dating of the December grant and the false paperwork regarding the October Board meeting.

Both Anderson and Heinen stepped down in recent months in moves that were believed to be linked to Apple's internal investigation of the options timing. The Wall Street Journal reports that Howell was also last month.

Apple did not respond to requests for comment about the ongoing investigation prior to publication.