For structural walls ACI 318-19 11.7.2.3 states that " For walls with thickness greater than 10 in., except single story basement walls and cantilever retaining walls, distributed reinforcement in each direction shall be placed in at least two layers, one near each face."
However for non load bearing concrete walls you may design your concrete wall as plain concrete walls as per chapter 14 of ACI 318-19.
However if subject wall is not being covered with any sort of sheeting then temperature and shrinkage reinforcement must be provided (equally distributed among both faces), otherwise hair line cracks may appear and can create unrest among users.