Common Sense Note
Parents need to know that this movie is full of sexual references and quick cuts away from naked body parts to warrant the PG-13 rating... barely. There are verbal and visual references to masturbation, vasectomies (with a brochure diagramming the procedure), a porn video collection, emasculation, and a librarian at an elementary school who's apparently a "slut." We see a husband's paranoid fantasy about his wife (in a teeny bikini) making out with his best friend. The language includes one f-word plus other profanities, as well as the derogatory use of "homo." Characters smoke cigars and do a lot of social drinking (on occasion to the point of drunkenness), and one worries that he might "smell like weed" (you don't see him smoke). Adult male characters are rude, competitive, and juvenile.
Masturbation jokes (verbal and visual); discussions of vasectomies (including diagram of erect penis); we see Dupree's naked butt while he's asleep; references to Dupree's sexual activities (with butter and a "Mormon librarian" who turns out to be "a real slut"); several references to Carl's "Asian porn" collection; Carl imagines Molly and Dupree tongue-kissing.
Fall on skateboarding ramp (Carl left with bruised lip); neighbor kid beat up by bullies; reference to "whacking" (Carl and Dupree like to watch The Sopranos); Carl punches his car in anger; Carl attacks Dupree (who ends up with a neck brace and bruised face); TV room burns, leaving everyone charred-looking; security guard chases Dupree through office building (throwing objects, crashing through walls, breaking doors).
Pushing PG-13 edge, with one f-word, several uses of s--t, and frequent uses of other obscenities.
Male characters -- including Molly's father -- are uniformly immature and annoying: they lie, say cruel things, and engage in more than one "stinky" bathroom joke.
Mentions of Starbucks, HBO, ESPN, Twinkies.
Drugs / Tobacco /
Drinking; drinking games; brief cigar and cigarette smoking, mention of "weed," though we don't see anyone smoke it.