Selichot

Any intelligent person who is scheduled for trial before a mortal king will surely spend sleepless nights and days preparing his case. He will seek the advice of every knowledgeable person he knows who can help him prepare his case. He will go to great lengths to attain a favorable verdict, even if all that is at stake is but a small part of his fortune, and he faces no personal risk.
Should he not do so as well when brought to judgment before the Supreme King of Kings, the Holy Blessed One, when not only he, but his children and his fortune all hang in the balance?
Rabbeinu Yitchak Abohav, “Menoras HaMeor”
The last month of the Jewish calendar is actually the most important – serving as preparation for the High Holidays.
by Rabbi Shraga Simmons

If you had an important court date scheduled , one that would determine your financial future, or even your very life, you’d be sure to prepare for weeks beforehand.
On Rosh Hashana, each individual is judged on the merit of his deeds. Whether he will live out the year or not. Whether he will have financial success or ruin. Whether he will be healthy or ill. All of these are determined on Rosh Hashana.
Elul , the month preceding Rosh Hashana ,begins a period of intensive introspection, of clarifying life’s goals, and of coming closer to G-d. It is a time for realizing purpose in life rather than perfunctorily going through the motions of living by amassing money and seeking gratification. It is a time when we step back and look at ourselves critically and honestly, as Jews have from time immemorial, with the intention of improving. The four Hebrew letters of the word Elul (aleph-lamed-vav-lamed) are the first letters of the four words Ani l’dodi v’dodi lee  “I am to my Beloved and my Beloved is to me” (Song of Songs 6:3). These words sum up the relationship between G-d and His people.
In other words, the month preceding Rosh Hashana is a time when G-d reaches out to us, in an effort to create a more spiritually-inspiring atmosphere, one that stimulates teshuva.
Selichot
Beginning on Saturday night before Rosh Hashana, we recite “Slichot”, a special series of prayers that invoke G-d’s mercy. If Rosh Hashana falls at the beginning of the week, then “Slichot” begin on the Saturday night of the previous week. (Sefardim begin saying “Slichot” on Rosh Chodesh Elul.)
After the sin of the Golden Calf, Moshè asked G-d to explain His system for relating with the world. G-d’s answer, known as the “13 Attributes of Mercy,” forms the essence of the “Slichot” prayers. The “13 Attributes” speak of “G-d’s patience.” The same G-d Who created us with a clean slate and a world of opportunity, gives us another opportunity if we’ve misused the first one.
“Slichot” should be said with a minyan. If this is not possible, then “Slichot” should still be said alone, omitting the parts in Aramaic and the “13 Attributes of Mercy.”
Finally, the most important aspect of Elul is to make a plan for your life. Because when the Big Day comes, and each individual stands before the Almighty to ask for another year, we’ll want to know what we’re asking for!