Source: Warhammer Armies Project: Unofficial 9th Edition

Shooting with War Machines
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Unless specified otherwise, all weapons in this section (and all other weapons mounted on war machines) have the Move or Fire and Slow to Fire special rules. Each type of war machine weapon is fired differently, as described in its own set of rules. Line of sight is always taken from the chosen firing point (i.e. its muzzle or crossbar, in the same way as for its range). Unlike other lone models, pivoting the war machine during the Movement phase counts as moving for war machines, and thus they cannot fire in turns they do so. Before you fire the war machine, pivot it to face your chosen target in the Shooting phase so the war machine faces it directly in a straight line – note that the target must be within the war machine's forward arc as normal.

For war machine weapons that require Ballistic Skill, use the highest Ballistic Skill amongst the crew to resolve the shot. Unless specified, War Machines do not suffer To Hit penalties for Moving and Shooting or firing Multiple Shots.

shooting-with-war-machines
Unit A is outside of the cannon's line of sight and therefore cannot be targeted unless it moves during the Movement phase, but then cannot fire this turn. Unit B is within line of sight and thus the cannon can pivot on the spot in the shooting phase and still fire on them this turn.

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