Form theming not working
It sounds like there is just a problem with the loading of the attached files in your $form['#attached'] setting. Are you getting 404 errors from your debugger for the js and css files or is it not trying to load them?

You should try rewriting your form settings with the type as a settings array (if you need it) according to the API documentation

$form['#attached'] = array
(
        'css' =&gt; array
        (
                $path .'css/test.css' =&gt; array('type' =&gt; 'file',),
        ),
        'js' =&gt; array
        (
                $path .'js/test.js' =&gt; array('type' =&gt; 'file',),
        ),
);


or maybe more simply as:

$form['#attached']['css'] = array(
  drupal_get_path('module', 'test') . 'css/test.css',
);

$form['#attached']['js'] = array(
  drupal_get_path('module', 'test') . 'js/test.js',
);