I never really think drinking is a problem, like ever, but I decided to add it to the list because you see the main characters in a bar several times throughout the movie. And you see a dish full of cocaine.
Sex, yes, but no nudity. There are plenty of sexual references. One man even offers 3 main characters (not the bosses) blowjobs for money. And in one scene, a guy urinates on men for money. The worst part in the whole movie in my opinion is when you see a woman in almost nothing but a lab jacket. She's wearing underwear, but you can see a lot, although not extremely explicit.
Language is a big concern. A huge concern. Tons of constant profanity throughout, though, I never think language is a huge issue, because by the age of 13, most people probably have heard every single swear word in existence anyway.
I highly recommend this movie to anyone who wants a big laugh.