Parents need to know that characters treat drinking as a badge of liberation and adulthood. Although they are underage, Samantha talks about hiding beer in a cooler and Mia asks if the Secret Service agents will buy beer for them. Later, they go out drinking and Sam gets tipsy and begins dancing on a table. There are some mild sexual references and situations. Mia brings a boy she has just met into her room and tells Sam she can't come in for two hours -- but apparently they were just kissing. Later she says that she kisses boys indiscriminately, except for the one she really likes. Mia and Sam dress up to look like call girls, with lace-up boots, hot pants, and fake tattoo. Characters use mild language ("kiss my ass," etc.). A strength of the movie is capable and successful African-American characters and loyal inter-racial friendships.
This movie is not appropriate for under 13 and no way should be rated G. For example, Katie Holmes' character argues with her father for more freedom, stating that she is not sleeping around and getting drunk every night. There is a news headline that reads "A roll in the hay" referring to a sex scandal in politics. There is a lot of focus on college life, including frat parties, refernces to casual sex, drinking, and hot girls. At one point, Katie Holmes' character is runnig around in a bikini, including a trip to her father's office in said bikini. I had to pull the plug on this one.