You should provide this to the person accused of misconduct, but delay proving copies to other persons until you have completed your investigation. If not you will risk people sharing their interviews and tainting the evidence they can provide you with. If you have doubts about the intentions of the person accused of the misconduct, then also delay releasing that recording until your investigation report has concluded. Doing this is NOT a denial of natural justice of procedural fairness as no decisions have been made and no discipline is being considered, you are just protecting the integrity of the investigation.