"I can say, absolutely categorically, there were no deals done with Brendon McCullum," Ronnie Flanagan today said in a radio interview to 'Newstalk ZB'.
Flanagan denied that the ACU had entered into any deals with McCullum or New Zealand Cricket.
"This is absolute nonsense ... Absolute, preposterous nonsense," he said.
He added that McCullum's "reputation is not sullied in my mind and I made that very clear to Brendon".
Questions have since been raised about why the ACU took no action against McCullum for his three-year delay in reporting the alleged approach.
Flanagan regretted that McCullum's reputation has been tarnished.
Under the ICC and ACU regulations at the time, players could report improper approaches to their team captain or team manager and were not obliged to involve the anti-corruption body.
In December, McCullum said he stood by evidence he gave at the London perjury trial of former teammate Chris Cairns.
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