AS CAUTELAS NA CONTRATAÇÃO DE CONSULTORIA E/OU ASSESSORIA JURÍDICA OU CONTÁBILSOB A ÉGIDE DA INEXIGIBILIDADE DE LICITAÇÃO À LUZ DA NOVA LEI DE LICITAÇÕES.

This article aims to explore the requirements for contracting consultancy services and/or legal or accounting advice under the auspices of the non-requirement of bidding in light of the New Public Tenders and Contracts Law. It seeks to highlight the precautions that must be observed by the contractor. Through the study of the laws that govern the matter, the position of the Minas Gerais Court of Auditors (TCE-MG), the doctrine and understanding of the Public Ministry on the subject, it was possible to conclude that direct hiring due to unenforceability is an exception to the sovereign rule, which is bidding. Therefore, all contracting requirements must be met concomitantly, in the same way as the “LIMPE” principles in the caput of art. 37 of the Federal Constitution must also be met together. Contracting due to the unenforceability of an object of contracting that would be considered common can be characterized as a fraud against the institute of broad competition and the penalty provided is imprisonment for the person who caused and who benefited from the illegal contracting. Furthermore, it was necessary to emphasize that the TCE-MG is not the only external control body. Other bodies, such as the Public Prosecutor's Office, are independent and may have a different understanding from another body.