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
Qualifying rounds
Most teams that were not members of the Football League competed in the qualifying rounds to secure one of 25 places available in the first round.
Due to the uneven number of teams (49) contesting this season's fourth qualifying round, Bath City, having won through to that stage from the preliminary round, received a bye to the first round proper.
Those appearing in the main competition for the first time were Yorkshire Amateur, Burton Town, Enfield, Chelmsford and Metropolitan Police, while Darwen had last featured at this stage in the Intermediate Round of the 1903-04 tournament. Additionally, Burton was the first club from that town to qualify for the FA Cup competition proper since Burton United in 1906-07.
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. Notable in this round is the home win awarded to Burton Town due to Wigan Borough folding and resigning from the Football League just after the start of the season.
The 44 First and Second Division clubs entered the competition at this stage, along with Southport, Exeter City and amateur side Corinthian. The matches were scheduled for Saturday, 9 January 1932. Twelve matches were drawn and went to replays in the following midweek fixture.
Darwen, Bath City, Burton Town and Crook Town were the last clubs from the qualifying rounds left in the competition, but all remaining non-league sides (including Corinthian) went out in this round.
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.