Little bit sexual refrences.
All violence in this movie is VERY stylized and extremely cheesy.
Al Simmons ("Spawn") is burned alive. This is shown through shadows, this is how he BECOMES Spawn.
In one of the final scenes of the movie, the Violator tries to eat Spawn, but Spawn releases his spikes inside the Violator's mouth and then wraps his chains around it's neck and decapitates it. We then see the Violator's head change back into the Clown's head, lying on the floor in a puddle of CGI ooze.
Pretty cheesy but intense. Much like the scene in the end of Harry Potter 2: Chamber of Secrets.
Many uses of "ass", "son of a bitch".
Wine is drunk at a gala.
Several characters smoke cigars.
The scene were Simmons is set on fire is pretty intense and may frighten younger viewers.
Pictures are shown of victims of disease outbreaks (nothing graphic, but it might be unsettling to some viewers).
Malebolgia, Spawn, and the Clown/Violator may frighten younger viewers, as well as the scenes which take place in Hell.
Seeing a clown in a cheerleader outfit is also very disturbing for anyone