From Meaningful Life Center:
Today is the first day (of two days) of Rosh Chodesh Elul, (which actually falls on the last day of the month of Av).
Elul is called chodesh hacheshbon, "a month of accounting," as it comes at the end of the spiritual fiscal year. It's also considered the month of preparation for the new spiritual year that begins with Rosh Hashana. The two themes of Elul—accounting and preparation—are interdependent, because how we account for the past is how we prepare for the future.
Looking forward to the upcoming High Holy Days.
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