Other than the fact that the rating system the USA use is essentially terrible, “Let’s Be Cops” features a lot of scenes that is certainly worth its rating. It’s not a show for children, not if you want them to impersonate a cop and try to take on a drug lord. MPAA rating judgement is seemingly random and sexual content obsessed at best, they do not take any showing of genitalia and nude female breast very kindly. Any showing of one is an instant R-rating. Nudity is quite common on the movie, but only once were a part of a male genitalia is shown. Along with many other sexually suggestive scenes, it doesn’t really have what other R-rating movies have. It’s just that one short showing of a part of a male genitalia. Gore and violence wise, this movie has about the same amount of gore as any other action movies, not a cause for the rating spike. Probably the other factor is the amount of profanity used (34 F words and its various derivatives, 56 scatological terms and many more), you can watch this movie and end up a sailor! If the sailor mouth stereotype still applies these days... Guess that's why is Let's Be Cops rated R...Other than those problems, the movie would easily receive a PG-13 rating if it has less sexuality and fowl language.