In the opening credits 1931 (in Roman numerals) is given as the copyright date. In the closing credits 1932 (in Roman numerals) is given as the date.
When Royle goes to his desk after observing the couple in the park, the shadow of the boom microphone dips onto the window curtain behind him.
When Mildred, looking with Montgomery Royle at this woman sitting on a park bench, says, to his left side while he looks forward at the young woman, "she's a sad little thing," he then agrees; he nods his head and says "Yes" and continues to explain why she is; he's supposed to be a LIP-READER!
A deaf person cannot read lips to his side when he is not looking at said person.