Petitioner filed a motion for reconsideration[19] and a supplement thereto[20] but the CA denied the motion in a Resolution dated January 7, 2000.[21]             Hence, the present petition for review on certiorari on the sole ground, to wit:   THE COURT OF APPEALS HAS DECIDED A QUESTION IN A WAY NOT IN ACCORD WITH THE LAW AND APPLICABLE DECISIONS OF THE SUPREME COURT.[22]     Petitioner offers five arguments in support thereof:    First, it contends that the provisions of the POEA Rules and Regulations on transfer of accreditation is inapplicable because of the express provision of Section 10 of Republic Act No. 8042, the Migrant Workers and Overseas Filipinos Act of 1995, that the liability of the principal and the recruitment agency is joint and several and continues during the entire duration of the employment contract and shall not be affected by any substitution, amendment or modification made locally or in a foreign country of the said contract.    Second, it alleges that the CA misapplied ABD Overseas Manpower Corporation v. National Labor Relations Commission[23] to the effect that Section 6, Rule I, Book III of the POEA Rules should not be used as a shield against liability by a recruitment agency.    Third, it argues that the conclusions of the Labor Arbiter and NLRC, as affirmed by the CA, were not supported by substantial evidence. It claims that the