The Ancient and Accepted Scottish Rite of Freemasonry is a full-fledged Rite within the broader context of Freemasonry. It is the most widely practiced Rite in the world, spanning from the Blue Lodge level, and is sometimes designated as a concordant body due to its relationship with the degrees of Symbolic (Craft) Freemasonry. In contrast to being an appendant body, the Scottish Rite operates as a complete Rite in itself. Its structure includes the first three degrees, administered by various Masonic organizations or bodies. Each such body is governed by its own central authority. In the Scottish Rite, the central authority consists of a Grand Lodge overseeing the 1st to 3rd degrees, and a Supreme Council overseeing the 4th to 33rd degrees. The Droit Humain is an exception, as it maintains a consistent central authority from the 1st to the 33rd degree.

Commonly referred to as the Scottish Rite (or sometimes, in England and Australia, as the Rose Croix, though this is just one of its degrees),, it may bear different names in various jurisdictions and constitutions. For example, the Northern Masonic Jurisdiction in the United States often omits the and , while the English and Irish Constitutions omit the word Scottish ).

The Scottish Rite stands as a full Rite of Freemasonry and not an appendant body. Master Masons from other rites may, in some countries, join the Scottish Rite's upper degrees starting from the 4th degree due to its popularity. This Rite builds upon the ethical teachings and philosophy offered in the Craft (or Blue) Lodge through dramatic presentations of its individual degrees. It is crucial to note that the term "Blue Lodge" refers to the first three degrees of Masonry, regardless of the Rite being practiced. In the Scottish Rite system, the first three degrees are considered Blue Lodge degrees rather than "Red Lodge".