You should usually not give a statement to an insurance company when they call and request one. However, if it is your insurance company, there is a certain obligation on you to cooperate with them. If it’s the other person’s insurance company, you have no obligation to provide them any statement whatsoever and you should probably not do so. Once you’ve consulted with an attorney, an attorney will protect you from the unscrupulous efforts of insurance adjusters who try to put words in your mouth with recorded statements following a car crash.