The handpainted signboard, affixed to Lerwick’s Mercat Cross, is as much a staple of Up Helly Aa as its famous torchlight procession.
The bill is secretly designed, in advance of the final Tuesday in January, and is made public at 6am that day.
The humorous board is written in local dialect and traditionally takes a sideways perspective at current events.
This year, the Serco Northlink ferry firm has come into the firing line, amid a row about the company paying crew members on cargo boats less than the national average.
The sign reads: “Wir ship pays her men well, unlike other northerners trying to link into our freighters, run on the cheap.”
The fire service also faces criticism, following its closure of control rooms in Aberdeen and Inverness and the opening of a replacement base in Dundee.
The sign pokes fun at instances where local crews have been given incorrect directions by Tayside staff.
It says: “Wir route round the fiery land needs no rescuers, for wir service has no lack of local knowledge.”
The state of Lerwick Town Hall, which is under refurbishment, also comes in for criticism.
The huge notice has been jokingly endorsed by “the seal of the Guizer Jarl”, who this year is Quarff native Lyall Gair.
It references Mr Gair’s fondness for the Star Wars movie franchise – noting that his journey to the top position began “a long time ago, in a galley shed far away”.