My mom bought this movie on DVD and pre-screened it before she let me watch it. Afterward, she said I could not watch it. My grandparents noticed it was on Pay Per View, so they decided to watch it with me to see how bad it was. Most of the sexual behavior is implied, and no nudity is shown, but Lindsay Lohan's character Rachel being molested incestuously was extremely disturbing. What's even more disturbing is that such serious issues are placed in a comedy.
Also, I hate how so many people are criticizing Lindsay's acting and this movie because of her party girl behavior. That was OFFSCREEN. This movie should not be criticized so harshly for Lindsay's unadmirable behavior offscreen. If you don't like the movie, that's fine, but don't blame it on Lindsay. You've got to give it to her, she's a great comedic and dramatic actress. She's a natural born actress, no doubt about that.
The language is strong, but it is not constant. Rachel's character drinks, smokes, does drugs, and has sex offscreen. Her mother Lilly is seen both smoking and drinking hard liquor. Cars are mentioned (Ferraris and Mercedes).
This movie is rated R for good reasons. It may be too mature for some, but it may be just fine for others. Apparently it was too mature for my 30 year old mother, but it's fine for me and I am 12. If you feel that your child is mature enough, you should let them watch it. I don't encourage anyone younger than me to see this movie.