The documentary asks whether Hollywood movies and independent films are rated equally for comparable content; whether sexual content in gay-themed movies is given harsher ratings penalties than their heterosexual counterparts; whether it makes sense that extreme violence is given an R rating while sexuality is banished to the cutting room floor; whether Hollywood studios receive detailed directions as to how to change an NC-17 film into an R, while independent film producers are left guessing; and finally, whether keeping the raters and the rating process secret leaves the MPAA entirely unaccountable for its decisions.

The MPAA has established itself as the lobbying arm of the American motion picture, home video and television industries in the US since its inception in 1922. On its board of directors are the Chairmen and Presidents of the seven major producers and distributors of motion picture and television programs in the United States – Sony, WB, Paramount, MGM, Fox, Disney and Universal. When Jack Valenti became president of the MPAA in 1966, he created a rating system to replace the old Hays code, first adopted in 1930. Valenti’s voluntary rating system, modified only slightly over the years, has become an icon in American culture, with its letter ratings of G, PG, PG-13, R, and NC-17 (formerly X) used to classify films according to age-based appropriateness.

Until today’s announcement, the subject matter of “This Film Is Not Yet Rated” was kept under wraps by the filmmakers during more than a year of research into the MPAA’s rating practices. Director Kirby Dick (“Twist of Faith,” “Derrida”) interviews filmmakers, critics, attorneys, authors and educators. Ultimately, Dick tries to uncover Hollywood’s best kept secret — the identities of the ratings board members themselves.