Diwali is a five day festival that represents the start of the Hindu New Year. It honors the victory of good over evil, and brightness over darkness. It also marks the start of winter. Diwali is actually celebrated in honor of Lord Rama and his wife Sita returning to their kingdom of Ayodhya.
In 2010, Diwali starts on November 3. Each day of the festival has a different meaning. The main festivities take place on the third day (this year, on November 5), while the the fourth day is celebrated as new year's day. Merchants open fresh accounts for the new year, and offer prayers.
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Happy Diwali to all of you...