Hi Anita Chan
I'm glad that you were able to resolve your issue and thank you for posting your solution so that others experiencing the same thing can easily reference this! Since the Microsoft Q&A community has a policy that "The question author cannot accept their own answer. They can only accept answers by others ", I'll repost your solution in case you'd like to accept the answer.
Ask: What is the Android targets DK for Java Azure Cognitive Speech SDK?
Solution: The issue is resolved. That the answer according to earlier was "The latest version of the package is 1.42.0 and the targetSdkVersion of 31. This corresponds to Android 12."
If I missed anything please let me know and I'd be happy to add it to my answer, or feel free to comment below with any additional information.
If you have any other questions, please let me know. Thank you again for your time and patience throughout this issue.
Please don’t forget to Accept Answer and Yes for "was this answer helpful" wherever the information provided helps you, this can be beneficial to other community members.
Thank you.