If you have an existing QuickBooks desktop v2 app that has been published already, AND have talked to Intuit about the pricing changes for QuickBooks desktop apps:
Then you'll be grandfathered in, and can use the v3 QuickBooks desktop APIs that are documented here.
Set up Sync Manager on your QuickBooks desktop computer (there's an option in the menu) and you'll be able to choose that company when you go through the OAuth process.
Otherwise:
You need to use the QuickBooks SDK instead of the v3 APIs. These are instead documented here.