Parents need to know that this movie has some strong language and sexual references. Kids drink and smoke and use drugs, and there's a lot of drug humor. A teen pregnancy is also played for humor. The highly questionable morality of the basic premise is clumsily resolved.
Positive messages:The characters band together to steal a test. Potty humor, drug humor, a teen pregnancy is played for laughs.
The movie was truly great though at certain points you really see that the funniest character in the movie does pot -- not good for anyone that doesn't know what drugs are. A few verbal references to sex, not an issue, you hardly notice. Be sure to watch the last ten minutes because that's when the message finaly comes in, believe it or not. The plan was impenetrable but then .. well I won't tell. Worth every single penny and will have you interested from begening to end. So I say about 12,13 would be good for a start.
Don't be scared off by the MTV label. This is a great movie and is not the normal MTV stuff. It is much more appropriate than most. The 14+ rating is perfect.