Following Sunday’s article it appears that SEC is pursuing former Apple legal aid, Nancy Heinen.

It was announced in May 2006 that Heinen would leave Apple, at the time it was unknown why the senior vice president, general counsel and secretary would leave the company, but it was known that she recently sold $7.5 million in shares.

It was reported by CNET News in February this year that federal prosecutors were pursuing former Apple execs, in particular Nancy Heinen and Fred Anderson, both who left suddenly.

Now the Mercury News is reporting that a source familiar with the SEC investigation is saying that Nancy Heinen is being targeted for her involvement in the December 2001 grant of 7.5 million stock options to CEO, Steve Jobs that were backdated through false minutes.

“A securities fraud charge from the SEC would depend on proving Heinen’s actions deceived investors because the true cost of the options was hidden by shifting the grant date from Dec. 18, when the stock was $21.01 a share, to Oct. 19, when it stood at $18.30,” wrote the Mercury News.

The former legal aid also faces SEC charges because she reportedly approved falsified documents that led to the stock options grant.

In addition to the current investigation, the SEC is said to also be looking into a second case whereby former Chief Financial Officer Fred Anderson and Heinen were granted stock approved by Steve Jobs, the grant, which the paper’s sources say was approved by Jobs in late December 2000, would normally have been dated the following Tuesday, Jan. 2, 2001. However, it wasn’t finalized until Jan. 31.

“In the interim, Heinen and Anderson discussed an appropriate date for the options, sources say, and decided that it would appear improper to use the Jan. 2 date, when the shares closed at $14.80,” according to the report. “These sources say Heinen and Anderson settled on Jan. 17, when the stock was at $16.81 a share, believing it was proper to drag the date forward from Jan. 2 because the price was lower. But the options were backdated to that Jan. 17 date on Jan. 31, when the stock was at about $21 a share.”