Acid won't remove the sealer. You'll have to grind the sealer off. You may be able to chemically remove the sealer, however, but I'd still resort to grinding the surface as this is the only way to be sure the sealer is gone.
How many times you need to etch depends again on your situation. What concentration of acid are you using? I figured I could get away with one etch (I used 1 part muriatic acid to 4 parts water on 1 year old virgin concrete), but it turned out I needed to do it twice. You should expect to possibly have to do it twice. Do it once then look at the condition of the concrete after the 1st etch. Is it uniformly etched? Do some spots remain unetched? My concrete had a decent amount of "cream" on top. The acid would literally eat this stuff away. After the first etch, sometimes I could see some remaining unetched patches, so I'd rinse the first acid off and re-etch, concentrating on the unetched parts. When an area is etched properly, you'll be able to tell - it will be rough and porous looking and uniform in appearance.
I used about 2 gallons of muriatic acid (about 9 gallons total solution) for about 900 sq ft on floor. I used a plastic watering can to distribute the acid solution.