Steps 1-3 are probably where AA and SMART are furthest apart. SMART is Self-Management And Recovery Training. It is about learning techniques and gaining perspective so that you can manage your own recovery. To put it in contrary to AA terms, it is learning to exercise your own power over your addiction without having to rely on others or a higher power.
I also do not believe we have any evidence of the existence of any higher power and therefore assume none exists.
Getting help from others is encouraged and if faith is meaningful to you it is suggested you incorporate it into your recovery; SMART does not take a stand against these things. But you can recover without them.