The Ancient and Accepted Scottish Rite is the most widely practised Rite of high Masonic degrees in France and in the world. The term "high masonic degrees" refers to degrees that go beyond the first three symbolic degrees (Apprentice, Companion, Master) and offer a deeper understanding of their themes.

While the symbolic degrees are managed by Obediences (in France, the Grande Loge Nationale Française), the high degrees of the Scottish Rite are managed and governed by a Jurisdiction: in France, the Supreme Council National of France.

The Jurisdiction offers its members a path of spiritual and moral perfection in thirty degrees, each presenting teachings based on myths and allegorical legends.

These thirty degrees are practiced in different types of Bodies :

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  The Lodge of Perfection (4°-14° degrees)
  
  The Chapter (15°-18° degrees)
  
  The Areopagus (19°-30° degrees)
  
  The Tribunal (31° degree)
  
  The Consistory (32° degree)
  
  The High Council (33° degree)