I am referring to ACI 318 - 05.
In my last post I have spelt out how ACI differentiates between walls and columns based on the use.
Columns are designed by the provisions of Chapter 10. With the ACI 1971 code, minimum sizes for columns were eliminated to allow wider utilization of reinforced concrete compression members in smaller size and lightly loaded structures.
Chapter 14 is devoted to walls using empirical method. ACI code permits walls to be designed using the principles stated for column design as well as by the empirical method of Chapter 14. The minimum thickness of bearing walls designed using provisions of Chapter 14 shall not be less than 1/25 the supported height or length, whichever is shorter.
The requirements for the vertical, horizontal, spacing of steel, design for shear, clear cover, fire rating criterion are very much different for walls and columns.
Since you have all the info about the location of this member in the over all scheme of things and the forces on the member, you are better positioned to make a design decision.
One thing is certain - you can not just go by the ratio of the cross-sectional dimensions.