The FDA GLP regulations state "Deteriorated or outdated reagents
and solutions shall not be used".(21 CFR part 58.83).
As far as I have understood, she isn't talking about reagents or solutions. She is talking about analytes.
My QA would reject any validation where I used expired material. If your method (validated with expired material) was used to support a GLP study it would have to be documented as an "exception to GLP" in the final report and would cast doubt on all the analytical work. In my opinion it's not worth it, the problems you will cause by using out of date material are better avoided.
Your QA is certainly right in doing that, as you have a SOP about that.
What is the shelf life of soil samples or serum?
Personally I think in GMP expired material can be analysed. My QA would second that. Whats the alternative? When you are forced to do i.e. method precision on impurities and your SOP says they should be close to the spec limit then you are left with either spiking or using stressed samples.
I prefer using stressed (either time or temp./humidity or both) samples.
How do you know your "expired" material behaves the same as the within date stuff?
Its not the material that has to be investigated, Its the method. If a method wasn't able to deal with tablets three months past their expiry date, I wouldn't trust any stabilty data collected to support that shelf life.