Fictitious forces have to do with the fact that a frame is accelerating compared to a non-accelerating frame. For each frame, Newton's law applies as usual. However, if people want to explain what is happening in the other frame, the must compensate for its acceleration. Let's consider the 2 cars in the two reference frames:
As we know, F=ma. There is a force accelerating both cars. Let's now consider a third frame that is not accelerating. In respect to this frame, any object that is in the other two frames is accelerating, even if it is immobile in its own frame. Let's also consider that in this frame you have an observer C, who assumes that the objects he is watching accelerate (cars A,B) are in the same frame as he is. In this case, even if the cars are not accelerating in their own frames, he would have to assume that there is a fictitious force that is causing the acceleration of the cars, since he is watching them move (because their frames are moving).
If the cars start accelerating in their own frame (due to a force), applying Newton's law requires observer C to add the new force to the fictitious force he had before, in order to get the acceleration. Each car of course would apply Newton's law to itself as usual.