Acer Iconia Tab A500 - Rooting & Honeycomb 3.2
As far as I know, the 3.2 update on the A500 has not been rooted (some discussion here). There's one XDA thread where someone has described a method of downgrading so you can root, but nothing that lets you root 3.2 in and of itself.

If you want to have root access then I would suggest rooting the shipped version, then manually upgrading to a pre-rooted version of the latest OTA update.