This book constitutes the refereed proceedings of the 32nd International Working Conference on Requirements Engineering: Foundation for Software Quality, REFSQ 2026, held in Poznan, Poland, during March 2026.The 16 full papers and 7 short papers included in this book were carefully reviewed and selected from 69 submissions. They were organized in topical sections as follows: Explainability; Simulation and Visual Formalism; Software Development; User Feedback; Requirements Specification and Privacy by Design; Trustworthiness in AI and Information; Formal Methods Systems; LLMs use in RE.