This is the ValueSet that contains all the codes in EPA AuditEvent Agent Type Client (https://gematik.de/fhir/epa/ValueSet/epa-audit-event-agent-type-client-vs) and EPA AuditEvent Agent Type Client (https://gematik.de/fhir/epa/ValueSet/epa-audit-event-agent-type-client-vs). E.g. what you have to deal with if you get resources containing codes in either of them