(1) If an accused arraigned before a court-martial makes an irregular plea, or after a plea of guilty sets up matter inconsistent with his plea, or if it appears that he has entered a plea of guilty improvidently or through lack of understanding of its meaning and effect, or if he fails or refuses to plead, a plea of not guilty shall be entered in the record, and the court shall proceed as though he had pled not guilty. (2) With respect to any charge or specification to which a plea of guilty has been made by the accused and accepted by the military judge, a finding of guilty of the charge or specification shall be entered immediately. This finding shall constitute the finding of the court unless the plea of guilty is withdrawn and such withdrawal is permitted by the military judge prior to announcement of the sentence, in which event the proceeding shall continue as though the accused had pled not guilty.
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