As students of the ATPLs and one of you a CPL/IR you should be more than aware that the refrence is section J of JAR FCL 1 and
LASORS: LASORS 2010 | Publications | CAA applies :
JAR–FCL 1.495 Acceptance period
(a) A pass in the theoretical knowledge examinations given in accordance with JAR–FCL
1.490 will be accepted for the grant of the CPL(A) or IR(A) during the 36 months from the
date of gaining a Pass in all the required examination papers.
(b) Provided that an IR(A) is obtained in accordance with (a) above, a pass in the
ATPL(A) theoretical knowledge examination will remain valid for a period of 7 years from the last
validity date of the IR(A) entered in the CPL(A) for the issuance of an ATPL(A).
(c) A pass in the ATPL(A) theoretical knowledge examination will remain valid for a
period of 7 years from the last validity date of a type rating entered in a F/E licence.
J1.7 JAR-FCL THEORETICALKNOWLEDGE EXAMINATION ACCEPTANCE PERIOD
Potential candidates for the JAR-FCL ATPL theoretical knowledge examinations should first consider the implications of JAR-FCL 1.495 or 2.495 that relates to the Acceptance Period.
A pass in the ATPL theory examinations will be accepted for the issue of a CPL or IR during the 36 months from the end of the month of the date of the final pass in the examinations*. Provided that an IR is obtained during this period, a pass in the ATPL theoretical knowledge examinations will remain valid (for the purpose of ATPL issue) for a period of 7 years from the validity date of the most recent renewal IR entered in the CPL.
* All requirements for the issue of the CPL and IR must be met and the applicant required to apply to PLD for issue within the 36 month validity period of the theoretical knowledge examination.
Failure to comply with Acceptance Period
If a CPL and IR are not granted within the 36 month acceptance period then the ATPL theory credit will lapse.
Candidates will be required to re-pass all ATPL theoretical knowledge examinations to regain ATPL theory credit.
However, it has been agreed that where a candidate has previously passed all ATPL theoretical knowledge examinations but were not granted a CPL/IR within the 36 month acceptance period, the amount of ATPL theoretical
knowledge instruction will be at the discretion of the Head of Training of the Approved FTO.
So in summary - an FI has absolutely no bearing on your ATPL acceptance period.
And as clearly stated as long as you renew your JAA IR you have 7 years of ATPL credit each time you renew your JAA IR.