Section 130.68 - Review in the office of the state judge advocate(a) The record of trial in each general court-martial that is not otherwise reviewed under section 130.65 of this article shall be examined in the office of the state judge advocate if there is a finding of guilty and the accused does not waive or withdraw his right to appellate review under section 130.61 of this article. If any part of the findings or sentence is found to be unsupported in law or if reassessment of the sentence is appropriate, the state judge advocate may modify or set aside the findings or sentence or both. If the state judge advocate so directs, the record shall be reviewed by a board of military review under section 130.65 of this article.(b) The findings or sentence, or both, in a court-martial case not reviewed under subdivision (a) of this section or under section 130.65 of this article may be modified or set aside, in whole or in part, by the state judge advocate on the ground of newly discovered evidence, fraud on the court, lack of jurisdiction over the accused or the offense, error prejudicial to the substantial rights of the accused, or the appropriateness of the sentence. If such a case is considered upon application of the accused, the application must be filed in the division of military and naval affairs legal office by the accused on or before the last day of the two-year period beginning on the date the sentence is approved under subdivision (c) of section 130.60 of this article, unless the accused established good cause for failure to file within that time.