In the last decade, Chile has focused on early childhood education and care (ECEC) as a key opportunity to increase student-learning outcomes and decrease socio-economic inequalities. The creation of Chile's Under-Secretariat of ECEC in 2015 highlights the relevance of this educational stage. The purpose of this study is to analyse the new law (no. 20.835) on ECEC from the perspective of policy formulation. This study employs a discourse analysis that is based on a conceptual frame analysis of two concepts: relationships and roles. The findings indicate that the creation of the Superintendence of Education is an attempt at introducing accountability processes to ensure the quality of early childhood education. This is sustained by neoliberal policies, standardization and external influences. This study contributes to understandings of the relationship between stakeholders and school organizations and the degree of coherence and impact. Furthermore, the aim is to contribute to the international discussion surrounding educational policies beyond country-specific contexts.