Spils,
I'm sorry if my post was confusing. However, other contributers seem to have clarified somewhat for me. There is, however, another point I would make.
Irrespective of whether you are taking CPL or ATPL, you have to take all your exams within 18 months, with no more than six sittings, and no more than four attempts at each subject and the pass mark in every case is 75%. The DIFFERENCE is that with ATPL you have 14 exams to pass, WITH CPL YOU ONLY NEED TO PASS NINE.
I know of more than one person who has given up purely because they could not get through the ATPL ground-school exams. So if you don't need an IR, why make your task more difficult than need be?
If later you decide you want an IR, then you have 5 more exams to take. You have another 18 months to get them, pass mark is 75%, you have four attempts at each subject, and SIX MORE SITTINGS. This spreads the load somewhat don't you think?
Very best regards,
BroomstickPilot