Dear skye,
I could provide some, qualitative support for a CCP for the “freezing process” (one can justify almost anything given enough time
) but, AFAIK, the current consensus is typically the opposite (although my experience is mainly limited to certain product areas).
I think a freezing CCP was a more common occurrence in older haccp plans where multiple CCPs were relatively encouraged with/without detailed risk assessments. And often without validations. 
At one time, freezing (overnight +?) in Cold Stores was also quite popular. Cheap but not exactly recommended.
I think a sort of related debate occurred in the RTE, cooked-chilled meat business (not my expertise) which AFAIK do tend to have some official microbiological cooling control times/temperatures. In fact, I think decently powered, un-overloaded, air-blast freezers were the only way to routinely match some of the critical limits involved, despite not being an exactly standard restaurant feature perhaps. i suppose in theory such data could be the initial control requirements for a freezing procedure.
Regardless, I cannot at the moment recall ever seeing any numerical, “officially” validated, critical temperature / time limits for a freezing process. Hence my query.
I would think the auditors might pose the same question ?
Rgds / Charles.C
PS - I suspect the validation of freezing as a PRP will not be so easy either. 
(don't see any mention in PAS220 ?)
(added)
PPS - i suppose the (strictly HACCP) decision inevitably comes back to things like the Risk Assessment / interpretation of the context requirements for a CCP (and maybe OPRP) / any pre-defined factors (eg local regs. / Prerequisite Programs).
Risk assessments should be locally driven, eg known antique equipment could cause abnormally slow freezing speeds and thereby a validatable increased likelihood of significant pathogenic microbial growth. However this would presumably indicate that a PRP (equipment maintenance) program has already failed and requires appropriate modification / corrective action.