Common Sense Note
Parents need to know that Never Been Kissed is an upbeat romantic comedy with underlying themes of self-respect and making good decisions. That said, the characters do deceive each other, and there's a lot of high school stereotyping. There are also quite a few sexual references -- Josie's friend at the office brags about her sex life (but envies Josie's views on love), and a "sex talk" scene involves putting condoms on bananas. In another scene, Josie unknowingly eats some pot brownies and behaves very foolishly; there's some additional teen drinking as well. Flirting/dating between characters of very different ages (undercover twentysomethings and teens), while part of the movie's humor, can feel awkard. Language includes "s--t," "ass," and "damn."
Kissing and lots of flirting -- some of it between characters who would have problematic age differences if they were all telling the truth ("teenage" Josie and a teacher, Josie and her brother and actual teenagers). In a scene in which high schoolers are meant to learn about sex ed, they're shown putting condoms on bananas (with references to "the real thing"), and anatomical models are shown. A supporting character frequently discusses her sex life (with some lewd gestures/references) and is implied to sleep around. Teen characters talk about sex/losing virginity. Some skimpy/tight outfits on teenage girls.
Some comic pratfalls, etc. A character throws eggs at another character.
A couple of uses of "s--t," plus "oh my God," "ass," "hell," "goddamn," and "damn."
Josie ultimately learns important lessons about being proud of who you are -- and that being true to yourself and your friends matters more than fitting in. There's also a strong theme about it never being too late to start over/try again. But there's also a lot of dishonesty in the story, and some of the attractions/flirtations between characters who aren't quite what they seem (twentysomething/teenager, and teacher/supposed student) can be uncomfortable.
The Chicago Sun-Times and Tribune newspapers are mentioned frequently (Josie works for the Sun-Times); Josie talks about her car by its brand name (Buick).
Drugs / Tobacco /
Josie unknowingly eats a pot brownie and gets very high/silly -- the scene is played for comedy. Teens drink at a party, and a teen girl who's acting goofy during prom admits to having had some champagne. Some background smoking and beer drinking by adults.