No. At least, not technically. Theft is taking without consent of the owner. The CEO is authorized to act on behalf of the company, and thus can give themself permission to take the computer. Even if the CEO isn't explicitly granted authority to distribute resources, there's a strong implicit authority. To substantiate a charge of theft, a prosecutor would have to show that the CEO had no reasonable basis for believing that they had the authority. While one could imagine a set of circumstances allowing that, in general it would be very difficult.
However, there are other charges that could be leveled, most notably embezzlement. The CEO has a fiduciary duty to act in the best interests of the shareholders. If they give themself permission to take the computer, that makes the act not theft, but the very act of giving themself permission, if done for malicious reasons, can be criminal. If they are using their authority to divert company resources for their own benefit, that can be embezzlement, although it's unlikely to be prosecuted for small amounts.
There are further issues in reporting it. The IRS, would probably consider this income, so not reporting it would be tax evasion. If it's a publicly traded company, then expenses must be reported. However, this is likely small enough to be a rounding error.
This doesn't apply just to CEOs. If an ordinary worker takes their laptop home and doesn't give it back, this is conversion/embezzlement, but probably isn't technically theft.