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A module developed to XOOPS standards uses a template and can also included a stylesheet to be used along with it. CBB, like NewBB, uses templates that reference a stylesheet. There are additional stylesheets for the menu as well. All of these are in the /newbb/templates directory.
Likewise, templates for any module are kept in the //templates directory because of the way XOOPS is programmed, while CSS can be anywhere because it's included differently. Usually, the CSS files are in the templates directory, but I've seen them in the includes directory, too.
Alternatively, you can just edit the templates and reference class definitions from your main theme(s). I often do that and if you allow multiple themes to be chosen by your users, then the modules change as well.
Hope that helps.
