Crown Prosecutor Margaret Cunneen says members of a parliamentary committee are wrong to suggest secret phone taps contradict her version of events about a car crash that led to her being targeted by the corruption watchdog.

The Independent Commission Against Corruption (ICAC) provided the Australian Crime Commission recordings to a parliamentary committee yesterday, as it sought to dispute the findings of ICAC Inspector David Levine's scathing report into the watchdog's investigation into Ms Cunneen.

In 2014 the ICAC launched an ill-fated investigation into whether Ms Cunneen tried to pervert the course of justice by encouraging her son's girlfriend, Sophia Tilley, to avoid a breath test after a car crash.

Ms Cunneen has previously said she had been joking about Ms Tilley's breast implants when she mentioned fake chest pains while on the phone to a tow truck driver.

But multiple sources who heard the phone taps have described the recording as explosive and told the ABC Ms Cunneen's words and tone completely contradict that claim.

The ABC understands that in the tapes Ms Cunneen can be heard telling the tow truck driver she had sent a message to Ms Tilley telling her to start having chest pains after an accident, in order to delay a breath test because she had been drinking.

Ms Tilley was driving Ms Cunneen's car at the time. Multiple parliamentary sources say Ms Cunneen mentioned she was worried that her insurance would be voided if Ms Tilley, who was on her P-Plates, was found to have alcohol in her system.

Those sources say Ms Cunneen talked about how having to call an ambulance would cause a delay which could see Ms Tilley return a zero alcohol reading.

But Ms Cunneen is standing by her version of events.

In a statement to the ABC, Ms Cunneen said: "Well they are wrong because the Solicitor General, the Victorian Chief Prosecutor and Justice Levine all said there was no case to answer whatsoever."

"In other words, what was said in puffery after the event bore no relationship to what actually happened," the statement said.

"I had no contact with either my son or his girlfriend until after the ambulance, which came before the police, had left for the hospital.

"Her blood test was 0.00."