I'm a non-theist, at that I don't have any supernatural beliefs yet it is possible for me to benefit from AA. My Higher Power (HP) or Helping Potentiality as I am now inclined to call it, can come from a lot of sources.
SMART Recovery Tools and Zen are two examples of my HP's.
I have found for myself that I do better in my addiction treatment to have a HP of my own understanding. I don't use Bill W's or the authors of the Big Books understanding as to what constitutes a God or Higher Power. It may work for them and others, but that sort of stuff has no meaning to me.