There will be 'exposed genitalia' from male cult members which we can only assume will be from the charming members of the Epsilon Program. The rating also confirms what we have suspected since the gameplay trailer and that is that players will be able to smoke drugs using a bong or joint.
The TV and Radio ads will return with the usual array of Rockstar style humour.
Here are some of the comments from the rating.
'The game includes depictions of sexual material/activity: implied fellatio and masturbation; various sex acts that the player's character procures from a prostitute—while no nudity is depicted in these sequences, various sexual moaning sounds can be heard.'
'Nudity is present, however, primarily in two settings: a topless lap dance in a strip club and a location that includes male cult members with exposed genitalia in a non-sexual context.'
'mature humour: myriad sex jokes; depictions of raw sewage and faeces on a worker's body; a brief instance of necrophilia.'
'Some sequences within the larger game allow players to use narcotics (e.g., smoking from a bong, lighting a marijuana joint); cocaine use is also depicted. Players' character can, at various times, consume alcohol and drive while under the influence. The words “f*ck,” “c*nt,” and “n**ger” can be heard in the dialogue.'