Add CODEOWNERS file in CODEOWNERS

Add CODEOWNERS file to define code ownership rules.

This PR adds a CODEOWNERS file in CODEOWNERS to help manage code review assignments and maintain clear ownership of different parts of the codebase.

Author: mukeshjc

CODEOWNERS

@@ -1 +1,13 @@
+# Each line is a file pattern followed by one or more owners.
+# More on CODEOWNERS files: https://help.github.com/en/github/creating-cloning-and-archiving-repositories/about-code-owners
 
+# Default owner
+* @hashicorp/team-ip-compliance
+
+# Add override rules below. Each line is a file/folder pattern followed by one or more owners.
+# Being an owner means those groups or individuals will be added as reviewers to PRs affecting
+# those areas of the code.
+# Examples:
+# /docs/  @docs-team
+# *.js    @js-team
+# *.go    @go-team