Other mistake: When Ben gives Eddie Murphy the picture he drew of them, Eddie points out that Ben drew a green moustache on him in the picture, but when he looks at the drawing for the first time and also in the meeting there's no moustache.
Continuity mistake: When Steve Zahn is dressed like Darth Vader, he grabs a green light saber, but in the next shot he is holding a blue light saber, when there would have been no time to grab a different one.
Revealing mistake: When Mr. Kubitz arrives at the house and finds Phil with makeup on, a car is driving by in the background. A few seconds go by before the shot goes back to Mr. Kubitz - plenty of time for the car to have driven out of shot. But when Mr. Kubitz is shown at the doorway again, the car is still there, driving along.
Continuity mistake: When they are first signing up people for the daycare, they get to the little girl with all the allergies. As the girl and her mother are listing all her allergies, Eddie Murphy has his hands by his chin not writing down anything, in the next shot he suddenly has a pen in his hand.
Visible crew/equipment: The reflection of a white sleeved cameraman is visible over the brown paper when Marvin Phil and Charlie are looking into the window of Final Frontier.
Continuity mistake: When the kids are watching the puppet show, the inspector is eating a cookie. In one shot, he finishes the cookie and is brushing the crumbs off of his hands. In the next shot, the cookie is back and he's taking a bite.
Audio problem: When all the kids are gathered around on the first day, and Charlie says "We would like you to read the mission statement", the sun tanned kid Dylan mouths his lines.
Continuity mistake: At the very end of the film, the cars in the traffic jam caused by Ms. Harridan change position in between the two shots.
Plot hole: It's amazing that the two Chapman women weren't caught at "Rock for Daddy Day Care". One of them unzips a guy's dog costume in the middle of the path with everyone walking by. A little kid actually stares right at her when she does this. Also when Jenny puts the cockroaches in the salad, the people who were waiting in line for food would definitely have seen her. There are many more parts like this.
Continuity mistake: When Charlie and his son are sitting at the table having breakfast, Charlie puts his fist to the side of his face, and his son copies. In the shot of both of them, his son's hand isn't a complete fist, he still has his fingers pointing out, but in the next shot of just him, his hand is a complete fist.