Sweet dramedy may be too much for youngest children
Sexual Content (Pause): Grayer pulls down Annie's pants, revealing her thong, then says he's going to take his clothes off (with Harvard Hottie responding, "That's popular on this floor"). Annie takes Grayer to use the bathroom in his dad's office and finds him making out with another woman ("Why is Daddy tickling that lady?"), and he (Mr. X) later tries to seduct Annie. Annie shows a lot of cleavage throughout the film, especially in a Betsy Ross costume. Harvard Hottie's friends say that dating a nanny is "so porno".
Violence (Not an Issue): Slapstick violence.
Language (Pause): One use of "f*ck", a few uses of "s*it", "hell", "damn", and "ass" (2 used with "-hole").
Social Behavior (Off): Annie breaks many of the X's rules and lies to them (and her mother), Mr. X has an affair with another woman, Mr. and Mrs. X neglect Grayer (Mrs. X hires Annie despite being unemployed and having plenty of time to take care of him), Mr. and Mrs. X lie to each other.
Commercialism (Pause): SpongeBob SquarePants, Cheerios.
Drug/Alcohol/Tobacco (Pause): Social drinking, except for one instance where Annie deliberately gets drunk. A nanny smokes.