According to a report by the Wall Street Journal (paid subscription required), SEC investigators are closing in on bringing criminal charges against former Apple executives. Apple's independent investigation had found "serious concern" regarding two former officers, which were later identified as former CFO Fred Anderson and former general counsel Nancy Heinen. On a positive note, the report mentions only ex executives as likely to be indicted at this time. The SEC has questioned Apple CEO Steve Jobs on at least one occasion, and some were worried that he could become embroiled in the scandal. Apple itself had cited the SEC investigation as one of the risks that it faces in improving financial performance in the future (i.e. the fear being that the investigation could be costly and distracting, hindering profit margins). Apple is not alone, with the report also naming Broadcom, Monster, McAfee, and others as also having their investigations proceeding.