Hi
Some basics:
The part you have on the PCB board is a crystal. It plus the capacitors plus the internals of the main chip create an oscillator. The crystal has a finish tolerance at a specified load and temperature. In addition the crystal has an aging rate and a temperature coefecient.
So:
To hit the specified finish tolerance, you need the circuit to present exactly the correct load. There are two ways to do this:
1) Build one and change the caps until it is correct
2) Get the IC manufacturer to give wou enough data to analyze it up front
If you succeed at number 2 the only way you will *know* is to go back and do number one.
Ultimately, it you really want "maximum accuracy" you will need to calibrate each one. This includes calibrating the temperature performance. A 32 KHz crystal normally has a pretty major TC.
Bob