Since version 3.1.3 S3 Browser supports managing Access Keys for IAM users.
Previously Bucket Sharing Wizard was used to automatically create IAM users, access keys and IAM policies. But, as you probably noticed, you can view Secret Access Key only right after creation. This is how AWS IAM designed to provide you better security.
If you didn't wrote down Secret Access Key after creation, there is no way to restore it later. Instead you may create new Access Key ID and Secret Access Key.
Currently AWS IAM allows you to create up to the 2 access key pairs per user. So, before creating new access keys, you may need to delete existing ones.
Another reason why you may need access keys management - you may need sometimes to temporarily disable access keys for a particular user.
To view a list of access keys assigned to a user
Click Tools -> Access Manager (IAM)

Click Tools -> Access Manager (IAM)
Select the name of the user whose access keys you want to view. Do right-click and choose Manage access keys..

Choose Manage access keys from user's context menu. You may also use Ctrl + K keyboard shortcut
Access Keys Manager dialog will open. Here you can view, edit, create and delete access keys.

Access Keys Manager dialog allows you to view, edit, create and delete access keys for IAM user.