The Teahupo'o wave is due to host surfing come Paris 2024, despite being more than 15,000 kilometres from the French capital.

Twelve women and 26 men are set to compete, with a battle on to make the top five in the season standings and earn a place at the end-of-season finals.

Reigning Olympic and world champion Carissa Moore from Hawaii leads the women's standings and needs only to avoid a first-round exit to be assured top seeding for the finals.

Johanne Defay of France is also through to the finals.

Brazil's Tatiana Weston-Webb, Australia's seven-time champion Stephanie Gilmore and Brisa Hennessy of Costa Rica occupy the remaining top-five spots before the Tahiti Pro, but could all be leapfrogged if results do not go their way.

American Lakey Peterson is only 1,280 points behind Hennessy, while Australian Tyler Wright is also within striking distance after a second-place finish in South Africa last time out. 

Men's season leader Filipe Toledo of Brazil and Australian Jack Robinson have already guaranteed themselves a top-five spot.

Australia's Ethan Ewing, who won the last leg, Olympic gold medallist Italo Ferreira of Brazil and American Griffin Colapinto make up the rest of the finals line-up as things stand.

Kanoa Igarashi, the Japanese athlete who won an Olympic silver medal last year, is their biggest threat.

This is the first women's WSL event at Teahupo'o since 2006.

The men last competed here in 2019 when Owen Wright of Australia was victorious.

A coronavirus-related state of emergency in French Polynesia saw the 2021 WSL leg called off, while there was no WSL in 2020 because of COVID-19.

Competition is scheduled to take place between tomorrow and August 21, beginning with three surfers per heat in the opening round when conditions allow.