Towards the end of the movie, Carl (Jim Carrey) is shown in a hospital gown with the back flapping open. His rear is partly visible.
Carl's elderly neighbor gives him oral sex against his will. He is seen moaning, but no nudity.
Later in the film, his friend is propositioned by her and they go off camera for implied same relations.
At the very end of the film, an audience is shown without clothing. All is covered from the front, but there are rear ends revealed for some moments. Most of the rear ends are of women, including a pretty close shot of a woman's bare butt for those couple of moments. In this scene, a woman's bare breasts are seen briefly (about 10 seconds) quite close-up.
A couple make out and Carl talks about them touching their genitals.