Caught turf accountants removing first of biscuits (7)

I believe the answer is:

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'caught turf accountants removing first of biscuits' is the definition.
I can't judge whether this defines the answer.

'caught turf accountants removing first of biscuits' is the wordplay.
'caught' becomes 'c' (cricket abbreviation).
'turf accountants' becomes 'bookies' (I've seen this before).
'removing' is a deletion indicator.
'first of biscuits' becomes 'b' (1st letter of 'biscuits').
'bookies' with 'b' removed is 'ookies'.
'c'+'ookies'='COOKIES'

Can you help me to learn more?

(Another definition for cookies that I've seen is " American biscuits".)

I've seen this clue in The Independent.

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