In one sense no, but in another important sense, yes. AA's 12 steps recommend belief in a specific type of higher power, and recommend specific actions to develop a better relationship with that higher power.
AA presents one way to understand what is important in life, and one way to connect with it.
There are many other ways. There are many ways to understand spirituality. Indeed, for many individuals recovery may not be possible without acting in this way. However, it may be impossible to understand the costs and benefits of a particular behavior unless that behavior is understood within a larger framework. The same behavior can be understood in various frameworks, some larger than others.