When you create an app profile as per the instructions provided on this page -https://ipp.developer.intuit.com/0010_Intuit_Partner_Platform/0025_Intuit_Anywhere/0020_Connect/Create_An_App_Profile you would be provided with a consumer key and secret. You would need to use this key for the oauth handshake to obtain the access token and secret.
Every user will be provided a new access token and secret, but the consumer key/secret will be the same for all users of your app.