There are several theories about the origins of what is known as the Ancient and Accepted Scottish Rite. Given its evolution in France, we can date it around 1754, when the Chapter of Clairemont was founded in Paris, with seven degrees. By 1758, it had become a Rite of 25 Degrees, known as the Rite of Perfection, whose Great Constitutions date back to 1762.

In 1761, Stephen Morin was commissioned to introduce the Rite into the New World. At first, he established the Rite in Kingston, Jamaica, and San Domingo. Corps of Rites were founded on the mainland in New Orleans, LA in 1763, in Albany, NY in 1767, in Philadelphia, in Charleston, and so on.

In 1786 the Great Constitutions were adopted to bring order to the chaos that dominated the organization of degrees in Europe. These brought the Ancient and Accepted Scottish Rite to its present form, increasing the number of Degrees to 33 - Degree governing the Supreme Council. The great constitutions of 1786 were adopted in the name of Frederick the Great of Prussia (as the titular leader of the Rite). Shortly after its promulgation, Frederick the Great died of an incurable disease.

No Scottish Rite Degree seems to have originated in Scotland. In fact, the term Scottish is just a translation of the French word écossais, which appears in the title of some degrees of the Rite of Perfection.

More about the origins and history of the Ancient and Accepted Scottish Rite can be found on the site To the Supreme Mother Council of the World.