Relativity tells us that there is no preferred reference frame, yet current cosmology does operate on the hypothesis that all points in the observable universe originate from the same big bang instanton. So in principle there is a common point to measure time from throughout the universe. It seems at a minimum every observer should be able to measure time relative to the recombination period made famous by the CMB "baby picture".
I'm curious why we would not be able to use that as a common clock start point? Or also any non-trivial discussion of this with respect to General Relativity
Additional Note: Ref 1 provides good introductory discussion of how CMB can be treated as a unique reference frame with respect to special relativity. I would acknowledge such a statement may be slightly discordant to some, but it is non-trivial. It is hard to escape that the universe has come equipped with an identifiable physical clock signal with definitive start time.