Just because FHA states that comparables can not exceed 12 months, DOES NOT suggest that you MAY NOT include any sales over 12 months in age. Certainly it is inferred that there will be 3 sales in the report that are more recent than 12 months, but I can think of several situations where using a sale over 12 months can be very prudent. In fact, I submit that there could be cases where neglecting analysis of a comparable sale over 12 months old could result in a misleading appraisal.
An example could be if your subject were in a small condominium project, which, for whatever reason, historically markets less successfully, and at lower prices than all other comparable projects in the area. Exclusion of at least analysis of the most recent sale in the project, which happened to be 14 months old, could lead to an inflated appraisal.