Sims Lockwood were involved in a cartel along with Deloitte Touche Tohmatsu and the ANZ bank. They were mentioned in numerous submissions put to the recent Royal Commission into banks and the financial sector continuously claiming they had no money to pursue debt despite a judgement handed down by the NSWSC against ANZ with costs awarded to the writer. The receiver handed his responsibility on to Sims to wind up the business which involved breeding cattle NSWSC proved the ANZ's appointed receiver had made and error of in excess of $1m when the total transaction was no more than $3m Injustice lasts forever and this outfit were involved in fraud.