Definitely L5-7 skills needed: standing back tuck, I believe Ro/BHS/BLO on floor, BHS on beam, FWO on beam, for 9yo I believe it's a cartwheel and then back tuck dismount off beam (I know for 10yo it has to be connected), cast to handstand on bars, toe circles and something else (I forget and don't have anyone testing this year).
You can find the requirements on USAG under TOPs testing. It's pretty intense, but also really rewarding.
Physical abilities needed are 20 nice form TOPs leg lifts,12ft rope limb w feet in tight pike under (I believe) 14 sec to get ANY score at all, it should preferably be somewhere around 7-9sec with no flaws/deductions, 30 sec handstand, 10 presses in a row with form, and of course excellent flexibility.
You test as whatever age you are Dec 31st, so a late B-day=bad for TOPs, jan b-day= great for TOPs.
Our TOPs testers work out min. 20hrs/wk, just to put things in perspective. Our TOps developmental group works out 4-5hrs/wk, but are not expected to do any testing other than physical abilities at age 7. If they are really outstanding we move them to the testing TOPs group (with the 20+hr week).