According to the MPAA website, "One of the highest accolades to be conferred on the rating system is that from its birth in 1968 to this day, there has never been even the slightest jot of evidence that the rating system has deliberately fudged a decision or bowed to pressure." If that statement's patent absurdity wasn't already obvious to any follower of non-mainstream film, This Film Is Not Yet Rated proves it, with a celluloid middle-finger salute to the MPAA and the Leave it to Beaver-style fantasy image it sells to the public.

Despite proudly proclaiming that its board of directors includes "the Chairmen and Presidents of the six major producers and distributors of motion picture and television programs in the United States", the MPAA nevertheless insist with a sort of dreamy sanguinity on the film ratings board's -- made up of parents, we are repeatedly told, whose only interests are in protecting children and families -- absolute neutrality and invulnerability to outside influence. With that sort of material to work with, mocking the MPAA is like shooting fish in a barrel for a filmmaker as witty and skilled as director Kirby Dick. And mock he does: Via a multi-pronged attack featuring interviews with directors, detective work and side-by-side comparison of levels of obscenity, Dick creates an often-hilarious documentary that is both cutting and compelling; it's so engaging that even filmgoers who wouldn't dream of setting foot in an arthouse cinema will eat it up.