Matches were scheduled to be played at the stadium of the team named first on the date specified for each round, which was always a Saturday. Some matches, however, might be rescheduled for other days if there were clashes with games for other competitions or the weather was inclement. If scores were level after 90 minutes had been played, a replay would take place at the stadium of the second-named team later the same week. If the replayed match was drawn further replays would be held until a winner was determined. If scores were level after 90 minutes had been played in a replay, a 30-minute period of extra time would be played.
Calendar
Round
Date
Extra preliminary round
Saturday 5 September 1931
Preliminary round
Saturday 19 September 1931
First round qualifying
Saturday 3 October 1931
Second round qualifying
Saturday 17 October 1931
Third round qualifying
Saturday 31 October 1931
Fourth round qualifying
Saturday 13 November 1931
First round proper
Saturday 28 November 1931
Second round proper
Saturday 12 December 1931
Third round proper
Saturday 9 January 1932
Fourth round proper
Saturday 23 January 1932
Fifth round proper
Saturday 13 February 1932
Sixth round proper
Saturday 27 March 1932
Semi-finals
Saturday 12 March 1932
Final
Saturday 23 April 1932
First round proper
At this stage 42 clubs from the Football League Third Division North and South joined the 25 non-league clubs having come through the qualifying rounds. Southport and Exeter City were given a bye to the Third Round. To make the number of matches up, non-league Aldershot Town were given byes to this round. Bath City were also given a bye to the First Round, awarded during the Fourth Qualifying Round, and not as a result of the normal process of the FA Cup. Also notable in this round is the home win awarded to Burton Town, probably given as a result of Wigan Borough folding that year and resigning from the Football League. 34 matches were scheduled to be played on Saturday, 28 November 1931. Eight were drawn and went to replays in the following midweek fixture, of which one went to two more replays.
The 44 First and Second Division clubs entered the competition at this stage, along with Third Division Southport and Exeter City. Also entered at this stage, to make up the numbers, were Corinthian, who were a famous amateur side. The matches were scheduled for Saturday, 9 January 1932. Twelve matches were drawn and went to replays in the following midweek fixture.
The matches were scheduled for Saturday, 23 January 1932. Three games were drawn and went to replays in the following midweek fixture, of which two went to second replays.
The matches were scheduled for Saturday, 13 February 1932. There was one replay, between Chelsea and Sheffield Wednesday, played in the next midweek fixture.
The 1932 FA Cup Final was contested by Newcastle United and Arsenal at Wembley in what became known as the "Over The Line" final. Newcastle won 2–1, both of their goals scored by Jack Allen.