A former senior executive of Pixar, the animation studio now owned by Walt Disney, is facing a complaint from the Securities and Exchange Commission over her role in the stock options backdating scandal, it emerged on Monday.

The expected action, against former chief financial officer Ann Mather, has been triggered by events that date back to when Pixar was under the control of Steve Jobs, chief executive officer of Apple, and mark the second time a company headed by Mr Jobs has been embroiled in backdating charges.